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An income statement or profit and loss statement is an essential financial statement where the key value reported is known as Net Income.The statement summarizes a company's revenues and business expenses to provide the big picture of the financial performance of a company over time.

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(D): Accounts receivable are reported on the balance sheet at the amount expected to be collected which is accounts receivable less allowance for doubtful accounts, also known as net realizable value.

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See there can be several reasons for having a negative AR balance in your account books. To name few… the most common is customer's advances or unearned revenue.

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Looking out for those you look after. Protecting your life, health and wealth. Everyone deserves a Guardian. The account is shown on the balance sheet as a deduction from the taxes receivable account to arrive at the net taxes receivable. Separate accounts may be maintained on the basis of tax roll year, delinquent taxes, or both. 131: Interfund Loans Receivable. An asset account used to record a loan by one fund to another fund in the same ...

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Sep 28, 2018 · Accounts receivable are categorized as short-term asset accounts and will go under the “assets” section of the balance sheet. In addition, a balance sheet will help you keep track of the balance difference between accounts payable and accounts receivable.

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For example the depreciation is usually calculated on the basis of estimated life of the assets. The book value reported in the balance sheet is therefore also an estimated value. Another example is the accounts receivable that are reported at their estimated net realizable value.

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