Money that customers owe the business: recording it, estimating what will never be paid, and earning interest.
22
Games
8
Things you can do
What you will be able to do
By the end of this chapter
Tell the difference between an account receivable (ordinary short-term credit given to a customer) and a note receivable (a written promise to pay, usually with interest).
Estimate how much customer debt will never be collected, either as a percentage of credit sales or from an aging table that groups debts by how old they are.
Record the year-end estimate for bad debts and work out the amount the business really expects to collect.
Write off a customer who cannot pay, and show why this does not change profit.
Record the two steps needed when a customer who was written off pays after all.
Work out interest on a note from the amount lent, the rate, and the time, and record it as it is earned.
Record a note that is collected on time, and one that the customer fails to pay on the due date.
Work out how many times a year the business collects its debts and how many days each collection takes.
Every game in this chapter
All 22 games
Every game in this chapter is finished, tested on real phones, and ready to play.
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Effective Date: August 2026
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All games, software, content, design, and materials on this website and within the Accounting Arcade SCORM game suite are the exclusive intellectual property of David van Brecht, trading as Accounting Arcade. All rights are reserved.
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Effective Date: August 2026
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