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Analysis and Forecasting of Credit and Receivable Information Chapter 22

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Provides methods used to analyze accounts receivableinformation effectively, ways to interpret days sales outsatnding calculations, steps to establish and monitor sales forecasting systems, etc.

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Analysis and Forecasting of Credit and Receivable Information Chapter 22

  1. 1. Analysis and Forecasting of Credit and Receivable Information Chapter Twenty-two NACM
  2. 2. Learning Objectives <ul><li>Methods used to analyze accounts receivable information effectively </li></ul><ul><li>Ways to interpret days sales outstanding calculations </li></ul><ul><li>Steps to take to establish and monitor sales forecasting systems </li></ul><ul><li>How to identify and understand the costs associated with accounts receivable </li></ul>
  3. 3. Analysis and Forecasting of Credit and Receivables Information <ul><li>Analysis of Accounts Receivable Information </li></ul><ul><li>Forecasting Receipts </li></ul><ul><li>Allowances, Write-offs, and Costs </li></ul>
  4. 4. Analysis of Accounts Receivable Information <ul><li>Aging Receivables Information </li></ul><ul><li>Days Sales Outstanding (DSO) </li></ul><ul><li>Ways to Calculate DSO </li></ul><ul><li>Other Collection Measures </li></ul>
  5. 5. Forecasting Receipts <ul><li>General Forecasting Considerations </li></ul><ul><li>Developing a Forecasting System </li></ul><ul><li>Simple Cash Receipts Model </li></ul><ul><li>Receivables Forecasting </li></ul><ul><li>Variance Analysis </li></ul>
  6. 6. Allowances, Write-offs, and Costs <ul><li>Allowances for Bad Debts </li></ul><ul><li>Write-offs and Recoveries </li></ul><ul><li>Costs of Accounts Receivable </li></ul>
  7. 7. Principles of Business Credit <ul><li>Course Completion </li></ul><ul><li>Final Exam Review </li></ul>
  8. 8. End of Session

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