A.
On the balance sheet, accounts receivable are usually reported as total accounts receivable plus the allowance for uncollectible accounts.
B.
A dishonored note receivable should be shown as a current liability.
C.
c. When a note receivable is not paid at maturity, the principal plus any interest due should be charged back to the customer’s accounts receivable.
D.
When a customer overpays his account receivable, the resulting balance should be properly shown among the long-term assets on the balance sheet.