چکیده (انگلیسی):

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.