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Index
A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | W |
A
A Note of Caution Relating to Credit Fraud
Abandoned Property Notification
Acceptance Financing for Exports
Accounting Concepts; Accounting Principles; GAAP; Generally Accepted Accounting Principles
Accounts Receivable Forecasting
Accounts Receivable; A/R; Accounts Receivable Administration
Accounts Receiveable Forecasting
Additional Comments about Materiality
Additional Comments about the Direct Write off Method
Addressing Chronic Slow Pay Customers
Addressing Lack of Authority as Justification for Non Payment
Adjustments to Financial Statement Made by the Credit Analyst
Administrative Expenses in a Bankruptcy
Advantages and Disadvantages of Purchasing Credit Insurance
Alternative Dispute Resolution
Alternative Dispute Resolution Options
Alternatives to Open Account Terms
Altman Z Score; Credit Scoring Models
Amendment to a Letter of Credit
An Example of a Shipper's Export Declaration
An Information Gathering Credit Application
Analysis by Trial Balance -Part III
Analysis by Trial Balance-Part I
Analysis by Trial Balance-Part II
Arbitration; Arbitration Clause; Arbitration Agreement; Alternative Dispute Resolution
Asserting the Ordinary Course of Business Defense to a Bankruptcy Preference Demand; Ten Tips
Assignment for the Benefit of Creditors - an ABC
Assignment of Proceeds of a Letter of Credit
Auction of the Assets of a Debtor in a Bankruptcy
Auction of the Assets of a Debtor in a Bankruptcy
Audited Financial Statements; Financial Statement Analysis
Auditing Standards and the Credit and Collection Function
Authorization for Bank to Release Credit Information
Authorizing Release of Credit Information
Automated Clearing House System
Average Collection Period; Days Average Collection Rate
Avoidable Transfers; Preferential Transfers in Bankruptcy; Preferences; Preference Payments
B
Bad Debt Write offs; Bad Debt Losses
Bad-Debt Write Offs; Uncollectible Accounts Receivable
Bankruptcies, Ten Tips on Customer Bankruptcies
Bankruptcy and Bankruptcy Code
Barter; and Barter as a Method to Pay for Goods and Services
Board of Directors' Audit Committees
Bounced Checks; Collecting on Bounced Checks, NSF Checks
Bounced Checks; Returned Checks; Dishonored Checks; NSF Checks
Building Bridges Between Sales and Credit
Business Credit; Trade Credit; Open Account Credit Terms
Bustout Fraud; Credit Fraud; Criminal Behavior
Buyer Acknowledgement or Approval for Payment of a Letter of Credit
C
Cash Discounts and Unearned Cash Discounts
Cash Discounts as an Early Warning
Cash Flow from Financing Activities
Cash Flow from Investing Activities
Cash Flow Statements vs. Income Statements
Cash Flow, and the Cash Conversion Cycle
Classification of Risk; Customer Risk Score
COD Terms; Slow Pay; High Risk; Risk Mitigation;
Collection Agency Qualification
Collection Effectiveness Index (CEI)
Collection Time Line; Scheduling Collection Follow Ups
Comments about Risk Management
Comments about the Current Ratio
Comments on Required Amendments to Letters of Credit
Commercial Collection Agency Association Roster
Commercial Credit Application; Necessary Components
Commercial vs Standby Letter of Credit
Common Reasons for International Customer Payment Default
Communicating with your Manager, Ten Tips
Compilation of Financial Statements
Computer Skills and the Credit and Collection Function
Confirmation of a Plan of Reorganization; Chapter 11 Bankruptcy
Confrontations with Delinquent Debtors
Consignments; Consignment Sales
Consolidated Financial Statements
Consumer vs. Commercial Collections
Contract Involving the Right of First Refusal
Corporate Guarantees; Intercorporate Guarantees, Guaranties
Country of Destination Import Requirements
CPA's Unqualified Audit Opinion Letter
Credit and Collections Tools and Tips
Credit and Sales; Using Salespeople as Collectors; Team Based Account Management
Credit Department and Organizational Structure
Credit Department Goals and Objectives
Credit Department Organization; Centralized vs. Decentralized Credit Operations
Credit Insurance Policy Deductible
Credit Insurance; and the Foreign Credit Insurance Association
Credit Insurance; Trade Credit Insurance; Credit Risk Insurance; International Credit Insurance
Credit Insurance; Trade Credit Insurance; Export Credit Insurance
Credit Policy Essential Components
Credit Scoring Models; Credit Models; Credit Risk Models; Decision Support Software
Creditor's Rights and Responsibilties
Customer Credit File; Credit File
Customer Financial Ratios; Ratio Analysis
Customer Financial Statement Analysis, Ten Tips
Customer Purchase Orders, Errors on POs and their Impact on Collections
D
Days Delinquent Sales Outstanding
Days Sales Outstanding (DSO) Formula and Explanation
Dealing with Debtor Deduction Delays in Repayment
Debentures; Convertible Debentures; Debenture Bonds
Debt Collection Tips; Collecting from Delinquent Customers
Debt Recovery by Lawsuit; Suing the Debtor; Using the Courts to Collect Past Due Balances
Debtor in Possession; Chapter 11; Ordinary Course of Business
Debtor Referral to a Collection Agency
Decision Making - Art or Science?
Deduction Management, Ten Tips
Deduction Management; Deduction Write Off; The Deduction Management Process
Defense Against Claim of Defamation
Deferred Payment Letters of Credit and Drafts
Denied Parties; Export Administration Regulations
Depletion of Assets; Accounting Treatment of Depletion
Details Relating to Executory Contracts in Bankruptcy
Determining Banker's Acceptance Discount Rates
Determining Trade Credit Insurance Premiums and Deductibles
Developing a Better Credit Application, Ten Tips
Difficulties Obtaining Financial Statements
Direct and Indirect Credit Investigations
Discharge of Debt in Bankruptcy
Discussions with the Bankrupt Debtor
Distressed or Insolvent Debtors
Divisions of a Corporation (Division)
Do's and Don'ts of Business to Business Debt Collection, Debt Collection Practices
Documentary Collection Process, Documents against Payment; Documents Against Acceptance
Documentary Collections Frequently Asked Questions
Documentary vs Clean Bankers' Acceptances
Double Entry Accounting - An Introduction
Double Entry Bookkeeping - An Introduction
Downsizing the Credit Department; Planning and Pitfalls; Outsourcing
E
Economic Downturns; Recessions; Layoffs
EDI (Electronic Data Interchange)
Electronic Funds Transfers; Wire Transfers
Employees: Finding, Attracting, and Retaining
Endorsements of Checks and Drafts
Engagement Clauses in Letters of Credit
Escalating A/R Problems to Management
Establishing Credit Limits on Newly Formed Companies
Example of a Certificate of Origin
Example of a Consignment Agreement
Example of a Credit Reference Request
Example of a Pro Forma Invoice
Example of an Order Confirming Plan of Reorganization in a Chapter 11 Bankruptcy
Example of Corporate Guaranty; Inter Corporate Guarantee
Example of Country Specific Import Requirements
Exchange of Credit Information
Expediting Bank Reference Requests
Export Credit Risk; International Commercial Risk, Export Trade Credit Risk
Export Credit vs International Credit
Export Declarations; Export Regulations; Export Compliance; International Trade Compliance
F
Factoring Companies; Accounts Receivable Factoring; Factoring
Factoring; Factoring Companies; Factoring of Accounts Receivable
Factors to Consider Relating to Credit Holds
Facts about Business Bankruptcies
Filing Bankruptcy; the Bankruptcy Petition
Financial Information about IPOs
Financial Problems; Red Flags; Signs of Financial Distress or Elevated Risk
Financial Statement Analysis -- Ten Tips
Financing Sources for Export and International Sales
Finding Financial Statements Online, Ten Tips
Forcing Customers into Bankruptcy
Forecasting Cash Inflows; Cash Forecasting; Collections Forecasting
Foreign Exchange Rate Risk; Currency Risk; FX Related Risk
Foreign Financial Statement Analysis; IASB; International Accounting Standards Board
G
GAAP (Generally Accepted Accounting Principles)
Gathering Information about Foreign Credit Applicants
Generating Effective Correspondence
Getting Organized and Staying that Way
Getting Out of Your Comfort Zone... Quickly
Goal Setting for the Credit Department
H
Handling Difficult Credit Applicants
Handling Disputes Between Sales and Credit
Handling Post Audit Claims More Effectively; Post Audit Claims
Handling Requests for Supporting Documentation
Hedging Foreign Currency Related Risk; FX Risk; Foreign Exchange Rate Risk
How to Ensure that Third Parties Provide Required Documentation for Letters of Credit
How to Manage Credit Risk, Ten Tips
How to Request Customer Financial Statements
I
Ideas for Encouraging Loyalty and Commitment
Impact of Bad Debt Write Offs; Bad Debt Losses
Improving Collection Performance
Improving Inter-Departmental Relationships
Improving Interactions with Your Sales Department
Improving the Effectiveness and Efficiency of the Credit Function
Increasing the Value of Personal Visits
Increasing your Visibility at Work --Ten Tips
Indirect Method - Statement of Cash Flows
Industry Credit Group Rules of Conduct
Industry Norms and Ratio Analysis
Ineligible Bankers' Acceptances
Informing Customers of their Credit Limits
Insurance Brokers and Credit Insurance
International Credit Policy; Open Account vs. Letter of Credit
International Financial Reporting Standards; IFRS
International Open Account Terms
International Payment Terms; Methods of Payment for International Sales
Internet as a Source of Credit Information
Interpreting Foreign Financial Statements
Involuntary Bankruptcy Petition Form
J
Joint and Several Liability under an Intercorporate Guarantee
K
Key Activities of the Credit Department; Role of the Credit and Collections Department
L
Labeling and Contents; Counterfeiting
Large vs Small Past Due Balances
Legal Framework of Loans; Secured Debt; Borrowing
Legal Representation for the Creditor's Committee
Legal Review of Your Credit Application
Letter of Credit Discrepancies
Letter of Credit Discrepancies
Letter of Credit Risks to the Seller
Limitations of Financial Statement Analysis
Limiting Bad Debt Losses, Ten Tips
Links to U.S. Antiboycott Laws
Liquidation of the Assets of a Business
M
Management's Discussion and Analysis
Managing Foreign Exchange Fluctuations
Managing Marginal Credit Risks
Marine Cargo Insurance; Cargo Insurance; Ocean Marine Insurance
Measuring Job Performance - Ten Tips
Methods of Depreciation of Assets
Minimum First Order Without Credit Investigation
Monthly Statements; Monthly Customer Statements
Must Subsidiaries File for Bankruptcy Protection
Myths About Financial Statement Analysis
Myths and Misconceptions about Business Bankruptcies
Myths and Misconceptions about Business to Business Collections
N
Negotiating Fees with Collection Agencies
Negotiating With Delinquent Debtors
No Asset Case in Bankruptcy; Exempt Assets; Discharge in Bankruptcy
Non-Dischargeable Debts in Bankruptcy
Non-Financial Credit Risk Analysis
Nonrecurring Charge; Extraordinary Charge
O
Obligation to Respond to Requests for Credit References
Offering Open Account Terms; Credit Extension
Offset Rights (the Right to Setoff) in Bankruptcy
One Advantage of Credit Insurance
Open Account Sales; Open Account Terms; Extension of Credit on Open Account Terms
Order Approval; Order Hold; Credit Reviews; Pending Order Review
P
Packing List; Packing Slip; Shipping List
Parent-Subsidiary Relationships
Partial Debt Forgiveness as a Debt Collection Tool
Payment Plans; Extended Payment Plans
Performance Bonuses for Collectors
Personal or Corporate Guarantee
Personal Visits; Advantages and Risks; Costs and Benefits
Political Risk Insurance; Export Credit Insurance
Pre-Shipment Inspection Certificate
Presenting and Defending Credit Decisions
Prior Month's Past Due Collection; Prior Month's Past Due Collected
Prioritizing Work in the Credit Department -- Ten Tips
Priority of Claims in Bankruptcy; Bankruptcy Claims
Problems Analyzing Foreign Financial Statements
Professional Designations for Credit Professionals
Profit Margin as a Credit Decision Tool
Proof of Claim, Filing a Proof of Claim
Q
R
Reaffirmation of Debts in Bankruptcy
Reasons to Request Financial Statements
Receiverships - Insolvent Debtors
Reclamation Claim; Bankruptcy Reclamation; UCC Reclamation Claim
Related Companies; Related Businesses
Requesting Updated Customer Financial Information
Required Areas of Knowledge for a Credit Professional
Responding to Credit Inquiries
Responsibilities of the Board of Directors
Rights of Pre-Petition Creditors in a Chapter 11 Bankruptcy
Risks of Verbal Responses to Credit Inquiries
S
Sample Credit and Risk Management Policies
Sample Credit Application and Agreement Listing Terms and Conditions of Sale
Sample Credit Application from Scott Blakely, Esq
Sample Non Disclosure Agreement
Securities and Exchange Commission
Security Agreements; Secured Debts
Selecting a Third Party Collection Agency
Shipping Marks, Labels, and Product Brands
Small Business Administration Loans; SBA Loans; Government Backed Loans
Small Claims Court (California-Specific)
Small Claims Court for Out of State Debtors
Software Collection Tools; Collection Management Software
Sovereign Risk; Political Risk; Country Risk
Specially Designated Nationals; and Denied Persons List
Spot Transaction; Spot FX Transaction; Foreign Exchange; Exchange Risk
Standby Letter of Credit, Irrevocable Standby Letter of Credit
Statement of Cash Flows; Accrual Basis vs. Cash Basis Accounting; Cash Basis of Accounting
Statute of Limitations in Debt Collection
Steamship Companies Certification
Stop Notice to Surety (Bond Claim); Mechanic's Lien; Lien Rights
Strategy for Setting Credit Limits
Substantive Consolidation in Bankruptcy
T
Tariffs on Exports and Imports
Telephone Collections, Telephone Tips; Collection Tips; Collection Tools
Ten Benefits of Online Training
Ten Collection Do's and Don'ts
Ten Comments on the Roles and Responsibilities of the Credit Department
Ten Creative Problem Solving Tips
Ten Important Interview Questions
Ten Key Performance Metrics for the Credit and Collection Department
Ten Professional Mistakes to Avoid
Ten Rights of Creditors Following a Customer Bankruptcy
Ten Signs that a Customer May be in Serious Financial Trouble
Ten Things Not to Say to a Customer
Ten Things Not to Say to Debtors
Ten Tips about Online Credit Training Programs
Ten Tips About the Discharge of Debts in a Chapter 7 Liquidation Bankruptcy
Ten Tips on Automating the Cash Application Process
Ten Tips on Giving Professional Criticism
Ten Tips on Handling Angry Customers
Ten Tips on Interacting with Customers
Ten Tips on Keeping your Top Performers
Ten Tips on Networking Online with other Credit Professionals
Ten Tips on Using Credit Holds Properly
Ten Tips Relating to the Use of Personal Guarantees
Ten Tips When a Customer Closes its Doors
Ten Truths about Business Collections
Ten Ways Credit Managers get Fired
The Credit File; Keeping the Credit File Current
The Disadvantages of Selling to a Debtor in Possession
The Escheatment Process; Unclaimed Property
The Federal District Court System, and the U.S. Bankruptcy Courts
The Five Cs of Credit Analysis
The Foreign Corrupt Practices Act
The Going Concern Concept and the Auditor's Opinion Letter
The Growth of International Credit
The More Limited Role of the Trustee
The Parties to a Check; Drawer, Payee, Drawee
The Power Balance in Debt Collections
The Role of the Creditors' Committee in Bankruptcy
The Role of the International Chamber of Commerce
The Roles and Goals of External Auditors
The Three Cs of International Credit
The U. S. Bankruptcy Code - An Overview
The U.S. Agency for International Development
Tips for Handling Difficult Discussions with Credit Team Members
Tips for Handling Unearned Discounts
Tips on Choosing a Third Party Collection Agency
Tips on Creating Better Emails
Tips on Extending Credit to Newly Formed Companies
Tips on Hiring and Training New Collectors
Tips on Improving the Experience of Participants in Online Training Programs
Tips on Professional Accreditation through NACM
Tips on Stress Management in the Credit Department
Trade References and Defamation: Libel and Slander
Trade References and the Confidential Nature of Credit Information
Transferring Collection Assignments
Transit Insurance, Cargo Insurance, and the Risk of Loss or Damage in Transit
Trustee's Duties in Bankruptcy
Twenty Examples of Credit Department Performance Measurements
Types of Credit: Consumer Credit; Bank Credit; Commercial Credit; B2B; Business to Business
U
UCC Filings and Secured Creditor Status
Under-Funded Loan Financial Exposures
Understanding Accounts Receivable Costs
Understanding Banking Relationships
Understanding Debits and Credits
Understanding the Role of the Accounts Payable Department
Unearned Discounts; Unearned Cash Discounts; Cash Discounts
Uniform Customs and Practice for Documentary Credits; UCP 600
Unsecured Creditors in Bankruptcy
Updated Financial Statements on Bankrupt Companies
Use and Abuse of Ratio Analysis
Uses of Credit Application Information
Using a Customer's Uncertainty as a Collection Tool
Using Bond Ratings to Monitor and Manage Credit Risk
W
What is a Delaware Corporation?
What to do if the Debtor Disputes your Claim
When to Place an Account for Collection
When to Request a Lockbox Study
Where-Got, Where-Gone Analysis
Why Some Customers Do Not Send Payment to Your Lockbox
Why Third Party Collection Agencies are Effective
Working Capital, Liquidity, Current Ratios, Ratio Analysis; Working Capital