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ERIC Number: EJ899432
Record Type: Journal
Publication Date: 2007-Apr
Pages: 6
Abstractor: As Provided
ISSN: ISSN-1544-0389
Accounting Issues: An Essay Series. Part II--Accounts Receivable
Laux, Judith A.
Journal of College Teaching & Learning, v4 n4 p1-6 Apr 2007
This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and measurement dilemmas involved, describes newsworthy examples of "beyond-GAAP accounting," and offers a brief bibliography for further investigation should students or professors choose to research this element in more depth. (Contains 6 footnotes.) [For Part I, see EJ899403.]
Clute Institute. P.O. Box 620760, Littleton, CO 80162. Tel: 303-904-4750; Fax: 303-978-0413; e-mail:; Web site:
Publication Type: Journal Articles; Reports - Descriptive
Education Level: Higher Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A