{"id":4757,"date":"2020-02-14T17:57:48","date_gmt":"2020-02-14T17:57:48","guid":{"rendered":"https:\/\/www.careerleap.co.in\/?p=4757"},"modified":"2022-10-01T10:20:07","modified_gmt":"2022-10-01T10:20:07","slug":"introduction-to-notes-receivable","status":"publish","type":"post","link":"https:\/\/www.careerleap.co.in\/index.php\/2020\/02\/14\/introduction-to-notes-receivable\/","title":{"rendered":"Introduction To Notes Receivable"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Management Accounting<\/a><\/li>\n<li><a href=\"#toc-1\">What Are Notes Receivable?<\/a><\/li>\n<li><a href=\"#toc-2\">Example Of Notes Receivable Accounting<\/a><\/li>\n<li><a href=\"#toc-3\">Defaulted Notes Receivable<\/a><\/li>\n<li><a href=\"#toc-4\">How To Account For A Promissory Note<\/a><\/li>\n<li><a href=\"#toc-5\">What&#8217;s The Difference: Accounts Receivable Vs  Notes Receivable<\/a><\/li>\n<li><a href=\"#toc-7\">What&#8217;s The Difference Between Notes Receivable And Notes Payable?<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"256px\" alt=\"What are Notes Receivable?\"\/><\/p>\n<p>Glenda Taylor is a contractor and a full-time writer specializing in construction writing. She also enjoys writing business and finance, food and drink and pet-related articles. Her education includes marketing and a bachelor&#8217;s degree in journalism from the University of Kansas. The borrower must sign the notes that protect the fraudulent alterations to the notes receivable. All the terms and conditions are in writing, so there will be no doubt about the borrower\u2019s obligations after making notes. PayeeA payee refers to a person, business, government, or any other entity that receives payment for providing goods or services. Interest on long\u2010term notes is calculated using the same formula that is used with short\u2010term notes, but unpaid interest is usually added to the principal to determine interest in subsequent years.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"251px\" alt=\"What are Notes Receivable?\"\/><\/p>\n<p>In order to use the notes receivable account, the company must have a signed promissory note to back each borrower account. A promissory note stipulates the amount of debt owed by the borrower, the interest rate, if any, and the terms of payment. The note can be formal or it can be handwritten, dated and signed by the borrower. As long as there is a promissory note, the company should record the amount owed in the notes receivable account in the general journal. Any company, a sole proprietorship, a partnership or a large corporation can issue promissory notes and record the transaction in a notes receivable account.<\/p>\n<h2 id=\"toc-0\">Management Accounting<\/h2>\n<p>The principal amount of the note receivable represents its face value or the value that the payee will receive. Similarly, a note receivable gives the holder, or the lender, the right to receive the amount from the borrower. 10,000 note due December 31, 1993, with interest payable annually each December 31, beginning 1992.<\/p>\n<ul>\n<li>A note receivable is often formed when a business, usually a bank, makes a loan to another business.<\/li>\n<li>With NetSuite, you go live in a predictable timeframe \u2014 smart, stepped implementations begin with sales and span the entire customer lifecycle, so there\u2019s continuity from sales to services to support.<\/li>\n<li>In some cases, the term of the note is expressed in days, and the exact number of days should be used in the interest computation.<\/li>\n<li>Each note receivable is unique, which can challenge manual bookkeeping.<\/li>\n<li>Key aspects like time frame, formal documentation and interest differentiate notes receivable from accounts receivable.<\/li>\n<\/ul>\n<p>A business may however have both notes payables and notes receivables \u2013 for moneys owed by them as well as money owed to them. How efficiently a business is able to manage its notes has a direct impact on the health of its working capital. A note receivable is often formed when a business, usually a bank, makes a loan to another business. A note will often be for less than a year, but some can be well in excess of this time frame. Recognize notes receivable income as interest income on the income statement. Thus, when payment is made the amounts effect the balance sheet as well as the income statement.<\/p>\n<h2 id=\"toc-1\">What Are Notes Receivable?<\/h2>\n<p>Who makes the notes to pay the interest, and the period of the notes extends typically for 30 days or more. The adjusting entry debits interest receivable and credits interest revenue. Note Receivablemeans a promissory note executed by a Purchaser in favor of the Borrower or a Restricted Subsidiary which has arisen out of the sale of a Time-Share Interest to a Purchaser, which note is secured by a Deed of Trust.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"257px\" alt=\"What are Notes Receivable?\"\/><\/p>\n<p>At each reporting date, a company should evaluate all its note receivables for classification. Generating cash receipts from a note receivable before maturing can be accomplished by discounting the note at a bank. In most instances, the company discounting the note guarantees payment of the note to the bank at maturity.<\/p>\n<h2 id=\"toc-2\">Example Of Notes Receivable Accounting<\/h2>\n<p>In contrast, notes receivable can be current or non-current assets, depending on when the customer is expected to or actually pays their promissory note. Any portion of their debt a customer pays within one year is a current asset, but the portion that remains outstanding in a year is a non-current asset.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"258px\" alt=\"What are Notes Receivable?\"\/><\/p>\n<p>This projected income is still considered an asset as long as you expect to receive the debt within the next year. Notes receivable represents claims for which formal instruments of credit <a href=\"https:\/\/accountingcoaching.online\/\">https:\/\/accountingcoaching.online\/<\/a> are issued as evidence of debt, such as a promissory note. The credit instrument normally requires the debtor to pay interest and extends for time periods of 30 days or longer.<\/p>\n<h2 id=\"toc-3\">Defaulted Notes Receivable<\/h2>\n<p>Notes receivable has a debit balance and is accounted for as an asset which can be a current or non-current asset depending on whether it is a short-term or a long-term note. Being due in less than one year, this note payable qualifies as a current liability and will be accordingly reported on the liability side of the Metro Inc\u2019s balance sheet. Promissory NoteA promissory note is defined as a debt instrument in which the issuer of the note promises to pay a specified amount to a party on a particular date. For this reason, both companies have agreed that Gold Company will issue a promissory note for the principal amount of $600,000 and an interest rate of 8% for 3 months. A predetermined interest rate is included in the promissory note which the maker will have to pay to the Payee along with the principal amount when it falls due. The accounts receivable is just as valid a claim as are the notes receivable, as well as the interest. Although it may seem peculiar to record interest revenue on defaulted notes receivable, the Zoe Company is still obligated to pay both the interest and the principal.<\/p>\n<p>The Payee is the one to whom the principal amount plus interest will be paid. The amount stated in the Notes Receivable is the principal value of the agreement. In doing so, the maker of the noted is afforded more time in settling their obligations. It is possible to combine the previous two entries by debiting Notes Receivable and crediting Sales. Discover the products that 31,000+ customers depend on to fuel their growth. Free Financial Modeling Guide A Complete Guide to Financial Modeling This resource is designed to be the best free guide to financial modeling!<\/p>\n<h2 id=\"toc-4\">How To Account For A Promissory Note<\/h2>\n<p>Notes Receivable represents written obligations the creditors receive from the debtors in exchange for funds. Tim\u2019s Tool Co. wants to expand into new territory, but it doesn\u2019t have the capital to do it. Tim decides to get a bank note for $100,000 from First Bank to purchase the new equipment he needs. Tim signs the note as the maker and agrees to pay the bank back with monthly payments of $2,000 <a href=\"https:\/\/accountingcoaching.online\/what-are-notes-receivable\/\">What are Notes Receivable?<\/a> including $500 of monthly interest until the note is paid off. A company&#8217;s auditors will examine the classification of notes receivable from the most conservative perspective, and so will insist on their classification as short-term if there are reasonable grounds for doing so. In order for a note payable to become legally binding, it needs to be signed and authenticated by the drawer.<\/p>\n<ul>\n<li>Notes receivable come in the form of a written document that borrowers pay to their lenders.<\/li>\n<li>When the borrower or maker of a note fails to make the required payment at maturity, the note is considered to have defaulted.<\/li>\n<li>Notes receivable transactions involve issuing the note, accruing interest earned, and receiving payment of the note including interest.<\/li>\n<li>Notes receivable represent formal promises to pay, and are usually evidenced by a credit instrument known as a promissory note.<\/li>\n<li>Brown honors her note, the entry includes a $2,625 debit to cash, a $2,500 credit to notes receivable, and a $125 credit to interest revenue.<\/li>\n<\/ul>\n<p>Characteristically, notes are similar to loans because they come with interest and principal amounts. Recording notes receivable is straightforward, as mentioned above. The maker of the note receivable, along with a principal amount, must also pay interest on it.<\/p>\n<h2 id=\"toc-5\">What&#8217;s The Difference: Accounts Receivable Vs  Notes Receivable<\/h2>\n<p>Interest on a note receivable is calculated by multiplying the principal balance of the note by the interest rate and by the number of days that have elapsed since the last interest payment was made divided by 365. This is because not all the sales made to a particular customer are recorded in the customer\u2019s subsidiary accounts receivable ledger.<\/p>\n<ul>\n<li>Both accounts receivable and notes receivable are vital for organizations especially from a liquidity point of view.<\/li>\n<li>Interest is accrued daily, and this accumulation must be recorded periodically .<\/li>\n<li>At the end of the month, ABC Inc. will receive the first payment from Gold Company for $200,000 plus the interest due $3,945.21 ($600,000 x 0.08 x (30\/365)).<\/li>\n<li>With a Notes Receivable, the bearer of the note is given the right to receive the amount stated in the promissory note.<\/li>\n<li>The journal entry for recording notes receivable is straightforward.<\/li>\n<li>Together, the principal and interest portions represent the note\u2019s maturity value.<\/li>\n<li>Promissory notes are a written promise to pay cash to another party on or before a specified future date.<\/li>\n<\/ul>\n<p>Sometimes, businesses will convert an accounts receivable line item to notes receivable if the customer or clients has expressed that they may have some difficulty in repaying the debt in full during a shorter time period. This is beneficial to both the company and the debtor because the company receives income for interest accrued, which equates to more money for the company, and the debtor has more time to pay the debt than they originally did. For accounting purposes, a payee records a note receivable as an asset on its balance sheet and the related interest income on its income statement. The portion of the note receivable due to be repaid within one year is classified as a current asset and the balance as a long-term asset. It is not unusual for a company to have both a Notes Receivable and a Notes Payable account on their statement of financial position. Notes Payable is a liability as it records the value a business owes in promissory notes. Notes Receivable are an asset as they record the value that a business is owed in promissory notes.<\/p>\n<p>Notes receivable carry interest charges; thus, when the maturity date approaches, it can be extended if the company wish to accumulate more interest. Notes receivable arise from a written promise to pay a specific amount at some definitive time or on demand, typically a promissory note. The promissory note provides another vehicle through which a company can grant credit to individuals or customers.<\/p>\n<h2 id=\"toc-7\">What&#8217;s The Difference Between Notes Receivable And Notes Payable?<\/h2>\n<p>You may see either of these figures because accountants used a 360\u2010day year to simplify their calculations before computers and calculators became widely available, and many textbooks still follow this convention. In current practice, however, financial institutions and other companies generally use a 365\u2010day year to calculate interest.<\/p>\n<p>When a small business lends money, goods or merchandise to an individual, it expects repayment. For many types of loans, the business will record the transaction under accounts receivable. In specific situations, however, in which the company receives a signed promissory note guaranteeing repayment, the transaction is recorded under notes receivable. Companies that use notes receivable in their bookkeeping follow the accrual method of accounting.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Management Accounting What Are Notes Receivable? Example Of Notes Receivable Accounting Defaulted Notes Receivable How To Account For A Promissory Note What&#8217;s The Difference: Accounts Receivable Vs Notes Receivable What&#8217;s The Difference Between Notes Receivable And Notes Payable? Glenda Taylor is a contractor and a full-time writer specializing in construction writing. She also enjoys [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[7],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.careerleap.co.in\/index.php\/wp-json\/wp\/v2\/posts\/4757"}],"collection":[{"href":"https:\/\/www.careerleap.co.in\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.careerleap.co.in\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.careerleap.co.in\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.careerleap.co.in\/index.php\/wp-json\/wp\/v2\/comments?post=4757"}],"version-history":[{"count":1,"href":"https:\/\/www.careerleap.co.in\/index.php\/wp-json\/wp\/v2\/posts\/4757\/revisions"}],"predecessor-version":[{"id":4758,"href":"https:\/\/www.careerleap.co.in\/index.php\/wp-json\/wp\/v2\/posts\/4757\/revisions\/4758"}],"wp:attachment":[{"href":"https:\/\/www.careerleap.co.in\/index.php\/wp-json\/wp\/v2\/media?parent=4757"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.careerleap.co.in\/index.php\/wp-json\/wp\/v2\/categories?post=4757"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.careerleap.co.in\/index.php\/wp-json\/wp\/v2\/tags?post=4757"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}