Monitoring Accounts Receivable Using Variance Analysis
- Should You Consider Company Size When Making Ratio Comparisons. Huff, Patricia Lee; Harper Jr., Robert M.; Eikner, A. Elaine // National Public Accountant;Feb/Mar2000, Vol. 45 Issue 1, p8
Compares the assets and liabilities ratio of small and large public companies. Computation of mean, median and variance; Analysis of debt ratio; Findings and conclusion.
- Hedge accounting. Stewart, Michael; Holgate, Peter; Green, Angela // Accountancy;Mar2006, Vol. 137 Issue 1351, p100
The article answers a question about hedging an intra-group receivable in consolidated financial statements. According to IAS 39.80, this can be done because foreign currency gains or losses are not totally eliminated on consolidation. In the example given, Entity C can use hedge accounting for...
- Comparability and Objectivity of Exit Value Accounting: A Reply. Parker, James E. // Accounting Review;Oct76, Vol. 51 Issue 4, p930
This article presents a commentary in response to a critical note by Bart P. Hartman and H.C. Zaunbrecher, published in this issue, about the author's article on the comparability and objectivity of exit value accounting. The author appreciates the effort by Hartman and Zaunbrecher to observe...
- A/R Outsourcing--Coming of Age in the New Millennium. Hali, Martin // Business Credit;Feb2003, Vol. 105 Issue 2, p14
Focuses on the importance of outsourcing accounts receivable in credit environment in the U.S. Formation of business process outsourcing; Percentage of companies with written and formal policies and procedures for management of accounts receivable; Benefits Reduction of operating costs in...
- Why receivables are wonderful things. Marden, Ron // National Public Accountant;Jan/Feb97, Vol. 42 Issue 1, p10
Reports on the utilization of accounts receivables for financial frauds in the United States. Case of Barry Minkow, mastermind behind one of the largest financial frauds in the United States; Techniques in using receivables for financial frauds; Implication of receivables on the facilitation of...
- Steps to take to collect old accounts receivable. Wojtowicz, Jean // Indianapolis Business Journal;1/29/96, Vol. 16 Issue 46, Small Business p15
Answers questions related to accounts receivable. Taking action when time between the sale and collection of cash is getting longer; Developing a comprehensive collection strategy; Pursuing collection through lawyers and collection agents.
- Learn to love slow payers. // Inc.;Jul95, Vol. 17 Issue 10, p98
Discusses how businesses can convince their slow-paying accounts to pay off. Possibility that these accounts are a poor credit risk; Use of accounts receivable records to develop a payment profile of customers; Requiring them to agree to added interest charges; Tracking slow-paying customers...
- Debt collecting. Brown, Ann; Brown, Carolyn M. // Black Enterprise;Nov96, Vol. 27 Issue 4, p27
Focuses on ways to cut down on overdue account receivables. Preparing for possible late payments; Forcing clients to sign a form permitting verification of references; Investing in accounting software.
- Account receivable not assets set aside for VEBA. // Practical Accountant;Jun95, Vol. 28 Issue 6, p22
Reports on the Tax Court's decision in `National Presto Industries,' that an account receivable from a taxpayer corporation, reflected on books of a voluntary employees' beneficiary association (VEBA), does not constitute assets set aside for purposes of increasing the association's account...