This accounting practice not only ... It appears on the balance sheet as a contra-asset, directly reducing the accounts receivable (AR) balance to show a more conservative, realistic value of ...

This refers to all cash in checking, savings and short-term investment accounts. Accounts receivable is the income derived from credit accounts. For the balance sheet, it's the total amount of ...

Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...