[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-30743":3,"doc-seo-30743":26},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"page_count":20,"language":21,"language_code":22,"table_of_contents":23,"faqs":23,"seo_title":13,"seo_description":14,"update_tm":24,"read_time":25},30743,4810365810221,"Aurora","https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d",8,"Research & Report","Chapter 5 Fundamentals of Accounting I Receivables","Chapter Five explains the accounting treatment of receivables in a credit sales environment, starting with the definition of receivables as cash amounts due from individuals and companies. It distinguishes accounts receivable from notes receivable and other receivables, then covers how companies recognize accounts receivable at sale, adjust for sales returns and allowances, and record payments including sales discounts. The chapter further addresses valuing receivables using the allowance method, highlighting bad debt estimation for better matching and presenting how uncollectible accounts are written off while maintaining valuation at net realizable value.","cbCaidDlXeFqHmeh","https://ap.wps.com/l/cbCaidDlXeFqHmeh","pptx",1310845,1,60,"English","en","",1778361121,151,{"code":4,"msg":27,"data":28},"ok",{"site_id":29,"language":22,"slug":30,"title":13,"keywords":23,"description":14,"schema_data":31,"social_meta":65,"head_meta":67,"extra_data":69,"updated_unix":24},105,"chapter-5-fundamentals-of-accounting-i-receivables",{"@graph":32,"@context":64},[33,50],{"@type":34,"itemListElement":35},"BreadcrumbList",[36,40,44,47],{"item":37,"name":38,"@type":39,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":41,"name":42,"@type":39,"position":43},"https://docshare.wps.com/document/","Document",2,{"item":45,"name":12,"@type":39,"position":46},"https://docshare.wps.com/document/research-report/",3,{"item":48,"name":13,"@type":39,"position":49},"https://docshare.wps.com/document/chapter-5-fundamentals-of-accounting-i-receivables/30743",4,{"url":48,"name":13,"@type":51,"author":52,"headline":13,"publisher":54,"fileFormat":57,"description":14,"dateModified":58,"datePublished":58,"encodingFormat":57,"isAccessibleForFree":59,"interactionStatistic":60},"DigitalDocument",{"name":9,"@type":53},"Person",{"url":37,"name":55,"@type":56},"DocShare","Organization","application/vnd.openxmlformats-officedocument.presentationml.presentation","2026-05-09",true,{"@type":61,"interactionType":62,"userInteractionCount":4},"InteractionCounter",{"@type":63},"ViewAction","https://schema.org",{"og:url":48,"og:type":66,"og:title":13,"og:site_name":55,"og:description":14},"article",{"robots":68,"canonical":48},"index,follow",{"doc_id":7,"site_id":29}]