Chapter 9 - Accounting for receivables. After studying this chapter, you should be able to: Identify the different types of receivables, explain how accounts receivable are recognized in the accounts, distinguish between the methods and bases used to value accounts receivable, describe the entries to record the disposition of accounts receivable, compute the maturity date of and interest on notes receivable. | Lecture Accounting principles (7th Edition): Chapter 9 – Weygandt, Kieso, Kimmel