Student learning and taking notesIn the latest installment of our free CMA Exam lecture series, this in-depth video lesson covers a topic you’re sure see to see regularly on the exam: Receivables. Let’s get started … 

What to Know About Receivables

Receivables, also known as accounts receivable or just A/R, are debts owed to a company by its customers for goods/services already delivered. Accounting for receivables can sometimes be tricky, so it’s a topic that CMA candidates must master.

In this 25-minute lesson, we cover a number of important topics, including:

  • What are Receivables?
  • Credit Risk
  • Methods of Accounting for Bad Debts
  • Factoring Receivables

It’s a jam-packed lesson, so be sure to take notes and rewatch as many times as you need to ensure you’ve mastered this common CMA exam topic.

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Looking for more great video lectures like this one? Access dozens of them, as well as some CMA Exam practice questions, when you sign up for a 14-day trial of Wiley CMAexcel. You’ll get to access a number of the course’s most popular features, including our Digital Exam Planner.

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 About Your Professor Wiley CMAexcel Professor

Casey Budd is a leading Wiley CMAexcel professor who also teaches University level accounting courses at the BYU School of Accountancy. She has taught at the university level for more than 16 years and has 10+ years of experience in public accounting with PricewaterhouseCoopers.