{"id":68456,"date":"2025-02-24T03:37:03","date_gmt":"2025-02-24T03:37:03","guid":{"rendered":"https:\/\/www.hashmicro.com\/blog\/?p=68456"},"modified":"2025-06-12T08:00:57","modified_gmt":"2025-06-12T08:00:57","slug":"notes-receivable","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/blog\/notes-receivable\/","title":{"rendered":"Notes Receivable: Definition, Examples, and Accounting Guide"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Managing notes receivable is essential for tracking promissory notes and ensuring steady cash flow. These documents serve as written commitments from customers to pay within a set timeframe, often with interest.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The global accounting services market is projected to grow at a <\/span><a href=\"https:\/\/www.coraltreetech.com\/qbox-blog\/top-accounting-trends-in-2025-what-every-accountant-needs-to-know\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">CAGR of 6.2%<\/span><\/a><span style=\"font-weight: 400;\">, reaching $735 billion by 2025. This growth reflects the increasing demand for strategic advisory services beyond traditional bookkeeping.<\/span><\/p>\n<p><a href=\"https:\/\/www.hashmicro.com\/accounting\"><span style=\"font-weight: 400;\">HashMicro Accounting Software<\/span><\/a><span style=\"font-weight: 400;\"> automates receivable management of notes for accuracy and efficiency. It provides real-time tracking, automated reminders, and seamless financial reporting. This solution minimizes errors and optimizes cash flow management with ease.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In this article, we will discuss the role of notes receivable, manual tracking challenges, and how HashMicro Accounting simplifies financial processes.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.hashmicro.com\/free-product-tour\/?medium=free-product-tour\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" width=\"712\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/11\/Free-Product-Tour-resized.webp\" alt=\"Free Demo\"><\/a> <span data-sheets-root=\"1\"><!-- <div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tTable of Content:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div> -->\r\n\r\n<!-- <div class=\"dropdown-fixed-top\" id=\"dropdown-fixed-top\">\r\n\t<div class=\"row\">\r\n\t\t<p id=\"pilihDaftarIsi\">Table of Content<\/p>\r\n\t\t<p><i class=\"td-icon-menu-down\"><\/i><\/p>\r\n\t<\/div>\r\n\t\r\n\t<div>\r\n\t\t<ul id=\"list_toc_top\" class='list_toc'><\/ul>\r\n\t<\/div>\r\n<\/div> -->\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Table of Content<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\t@media (max-width: 992px) {\r\n\t\t#toc_group_article {\r\n\t\t\tpadding-top: 24px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc_float {\r\n\t\tmax-height: calc(100vh - 250px);\r\n\t\toverflow-y: auto;\r\n\t}\r\n\t\r\n\t#list_toc_top {\r\n\t\tdisplay: none;\r\n\t\tbackground: #fff;\r\n\t\tmargin-bottom: 4px;\r\n\t}\r\n\t\r\n\t#list_toc_top li {\r\n\t\tdisplay: block;\r\n\t\tmargin-left: 0;\r\n\t\tlist-style: none;\r\n\t}\r\n\t\r\n\t#list_toc_top a {\r\n\t\tpadding: 5px;\r\n\t\tdisplay: block;\r\n\t}\r\n\t\r\n\t#list_toc_top.show {\r\n\t\tdisplay: block;\r\n\t}\r\n\r\n\t#list_toc_top a {\r\n\t\tcolor: #434343;\r\n\t\tborder-bottom: 1px solid #bbb;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top {\r\n\t\tposition: fixed;\r\n\t\ttop: 59px;\r\n\t\twidth: 100%;\r\n\t\tz-index: 99;\r\n\t\tborder-bottom: 2px solid #9c171e;\r\n\t\tpadding: 12px;\r\n\t\tbackground: #fff;\r\n\t\twidth: 100%;\r\n\t\tcursor: pointer;\r\n\t\tdisplay: none;\r\n\t\tleft: 0;\r\n\t\tbox-shadow: 0 -2px 7px 6px rgba(0, 0, 0, 0.17);\r\n\t}\r\n\t\r\n\t#dropdown-fixed-top.show {\r\n\t\tanimation: showAnim 0.5s ease;\r\n\t\tdisplay: block;\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t@keyframes showAnim {\r\n\t\tfrom {\r\n\t\t\tdisplay: none;\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\tto {\r\n\t\t\tdisplay: block;\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top #list_toc_top {\r\n\t\tmax-height: calc(50vh - 110px);\r\n\t\toverflow-y: scroll;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row {\r\n\t\tdisplay: flex;\r\n\t\tjustify-content: space-between\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row p {\r\n\t\tmargin-bottom: 0;\r\n\t}\r\n\t\r\n\t#pilihDaftarIsi {\r\n\t\tmax-width: 100%;\r\n\t\toverflow: hidden;\r\n\t\twhite-space: nowrap;\r\n\t}\r\n\t\r\n\t@media (min-width: 1018px) {\r\n\t\t.dropdown-fixed-top {\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_top li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor: #000;\r\n\t\tmargin-bottom: 6px;\r\n\t\tpadding-top: 2px;\r\n\t\tpadding-bottom: 2px;\r\n\t\ttransition: all 0.2s ease-in-out;\r\n\t\tfont-size: 15px;\r\n\t\tline-height: 18px;\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\r\n<\/style>\r\n\r\n<!-- ToC styling  -->\r\n<style>\r\n\t\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 700;\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\tconst panel2 = document.querySelector(\"#toc .list\");\r\n\tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n  let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n  \/\/ Function to handle scroll and add\/remove .sticky class\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Highlight user progress as the heading comes\r\n    headers.forEach(header => {\r\n\t\tconst headerTop = header.offsetTop;\r\n\t\tconst headerHeight = header.clientHeight;\r\n\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\t\t\ttocTitle.textContent = currentHeaderText;\r\n\t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\ttocTitle.textContent = 'Table of Content';\r\n\t\t\t}\r\n\t\t}\r\n\t});\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader != '') {\r\n\t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\t\t\t  link.classList.add('active');\r\n\t\t  }\r\n\t  }\r\n    });\r\n\/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/         toc.style.display = 'block';\r\n\/\/ \t}else{\r\n\/\/         toc.style.display = 'none';\r\n\/\/ \t}\r\n    \/\/ Update TOC title if sticky\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n        toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n        toc.style.backgroundColor = \"#FFF\";\r\n\t\tpanel2.style.height = '0px';\r\n\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t  if(window.innerWidth < 767){\r\n\/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\t\t\t  tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n       \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\t\t  }\r\n      }\r\n      if (currentHeader) {\r\n\/\/         console.log(\"activeLink:\", activeLink);\r\n        if (activeLink) {\r\n\/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n          tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n        }\r\n      }\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset'; \/\/ Reset to original width\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n\t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\t\ticon.style.transform = \"rotate(180deg)\";\r\n    }\r\n  }\r\n\r\n    \/\/ Attach the scroll event listener to the window\r\n    window.addEventListener('scroll', handleScroll);\r\n\r\n    \/\/ Initial call to handleScroll to set the correct state on load\r\n    handleScroll();\r\n});\r\n\t\r\n\t\/\/ Open toggle TOC\r\n\t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\t\tvar toc = document.querySelector(\"#toc\");\r\n\t\tvar icon = document.querySelector(\".toc-icon\");\r\n\t\tconst tocTitle = document.querySelector('#toc-title');\r\n\t\tconst tocs = document.querySelector('#toc.sticky');\r\n \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\t\t  tocHeader.addEventListener(\"click\", function() {\r\n\t\t\tvar panel = this.nextElementSibling;\r\n\t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\t\t\t  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\tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ 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\t\t\tdropdownContent.classList.toggle('show');\r\n\/\/ \t\t});\r\n\r\n\/\/ \t\twindow.addEventListener('click', function(event) {\r\n\/\/ \t\t\tvar listTocTop = document.getElementById('list_toc_top');\r\n\r\n\/\/ \t\t\tif (!dropdownFixedTop.contains(event.target)) {\r\n\/\/ \t\t\t\tlistTocTop.classList.remove('show');\r\n\/\/ \t\t\t}\r\n\/\/ \t\t});\r\n\/\/ \t});\r\n\t\r\n\/\/ \tvar daftarIsiContainer = document.getElementById('toc_group_article');\r\n\/\/ \tvar dropdownFixedTop = document.getElementById('dropdown-fixed-top');\r\n\/\/     var triggered = false; \/\/ Flag to keep track of whether the function has been triggered\r\n\r\n\/\/     window.addEventListener('scroll', function() {\r\n\/\/         if (!triggered && isCompletelyScrolledPast(daftarIsiContainer)) {\r\n\/\/             showSectionDropdownFixedTop(false);\r\n\/\/             triggered = true;\r\n\/\/         } else if (triggered && !isCompletelyScrolledPast(daftarIsiContainer)) {\r\n\/\/             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null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n    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document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\t\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!--  <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\nToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\"\r\n        Fungsi untuk mengubah teks menjadi format id\r\n        function formatId(text) {\r\n            return text.trim().replace(\/[^\\w\\d]+\/g, '_');\r\n        }\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        const elements = document.querySelectorAll('.td-post-content h2');\r\n\t\t\t\/\/, .td-post-content h3\r\n\r\n        elements.forEach(element => {\r\n            if (element.tagName === 'H2') {\r\n                const id = formatId(element.textContent);\r\n                element.id = id;\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Kalau Key Takeaways, jangan dimasukin\r\n                headings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n            } else if (element.tagName === 'H3') {\r\n                const id = formatId(element.textContent);\r\n                element.id = id;\r\n                if (headings.length > 0) {\r\n                    headings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n                }\r\n            }\r\n        });\r\n\r\n        \/\/ Membuat list HTML dari objek headings\r\n        const ul = document.getElementById('list_toc');\r\n        let currentUl = ul;\r\n        headings.forEach(heading => {\r\n            const li = document.createElement('li');\r\n            const a = document.createElement('a');\r\n            a.textContent = heading.title;\r\n            a.href = `#${heading.id}`;\r\n            li.appendChild(a);\r\n\r\n            if (heading.level === 'h2') {\r\n                \/\/ Menyimpan ul saat ini untuk menambahkan nested ul\r\n                currentUl = li;\r\n                ul.appendChild(li);\r\n            } else if (heading.level === 'h3') {\r\n                if (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n                    \/\/ Jika belum ada nested ul, buat satu\r\n                    const nestedUl = document.createElement('ul');\r\n                    currentUl.appendChild(nestedUl);\r\n                    currentUl = nestedUl;\r\n                }\r\n                currentUl.appendChild(li);\r\n            }\r\n\r\n            createNestedList(li, heading.children);\r\n        });\r\n\t\tDapatkan elemen ul dengan id 'list_toc_float'\r\nconst ulFloat = document.getElementById('list_toc');\r\nconst ulJourney = document.getElementById('list_journey');\r\n\r\nDapatkan isi (child elements) dari ul dengan id 'list_toc_float'\r\n\tif (ulFloat !== null) {\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\t\tconst ulTocTop = document.getElementById('list_toc_top');\r\n\t\tif ((ulToc !== null || ulToc !== undefined) && window.innerWidth > 1018){\r\n\t\t\tulToc.append(...clonedChildren);\r\n\t\t} else {\r\n\t\t\tulTocTop.append(...clonedChildren);\r\n\t\t}\r\n\t} \r\n\r\n\tif (ulJourney !== null) {\r\n\t\tconst clonedChildrenJourney = ulJourney.cloneNode(true).children;\r\n\t\tconst ulTocJourney = document.getElementById('list_toc_journey');\r\n\t\tulTocJourney.append(...clonedChildrenJourney);\r\n\t} \r\n\t\r\n        Fungsi untuk mengambil tinggi navbar\r\n        function getNavbarHeight() {\r\n            const navbar = document.getElementById('tdi_34');\r\n            return navbar ? navbar.offsetHeight : 0;\r\n        }\r\n\r\n        \/\/ Fungsi untuk menambahkan offset posisi scroll\r\n        function scrollToElementWithOffset(elementId) {\r\n            const element = document.getElementById(elementId);\r\n            if (element) {\r\n                const offset = getNavbarHeight();\r\n                const elementPosition = element.getBoundingClientRect().top;\r\n                const offsetPosition = elementPosition - offset-40;\r\n\r\n                window.scrollBy({\r\n                    top: offsetPosition,\r\n                    behavior: 'smooth'\r\n                });\r\n            }\r\n        }\r\n\r\n        \/\/ Fungsi untuk menangani klik pada tautan judul\r\n        function handleTitleClick(event) {\r\n            event.preventDefault();\r\n            const href = event.target.getAttribute('href').substr(1);\r\n            scrollToElementWithOffset(href);\r\n        }\r\n\r\n        \/\/ Tambahkan event listener untuk semua tautan judul\r\n        const titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n        titleLinks.forEach(link => {\r\n            link.addEventListener('click', handleTitleClick);\r\n        });\r\n\t});\r\n    <\/script> -->\r\n<\/span><\/span><\/p>\n<table style=\"border-collapse: collapse; background-color: #fffacd; box-shadow: 0 4px 8px rgba(0, 0, 0, 0.1); border-radius: 25px 25px 25px 25px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 15px; border: none;\">\n<h3 style=\"margin-bottom: 10px;\"><span style=\"background-color: #990000; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li aria-level=\"1\"><a href=\"#what\">Notes receivable<\/a> are written promises from customers or borrowers to pay a specific amount within a set period, often including interest. This asset is recorded in a company&#8217;s financial statements as a claim for future cash inflows.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#component\">The main components<\/a> include the principal amount, interest rate, maturity date, and debtor\u2019s obligation to pay.<\/li>\n<li aria-level=\"1\"><a href=\"https:\/\/www.hashmicro.com\/accounting\">HashMicro Accounting Software<\/a> automates notes receivable management, streamlines reconciliation, and provides real-time financial insights, ensuring accuracy and efficiency.<\/li>\n<\/ul>\n<p><span data-sheets-root=\"1\"><style>\r\n.button-cta-custom {\r\n    background-color: #8a0e19;\r\n    color: #fff !important;\r\n    -webkit-transition: all .3s ease;\r\n    transition: all .3s ease;\r\n    padding: 8px 24px;\r\n    display: inline-block;\r\n    border-radius: 8px;\r\n    font-size: 16px;\r\n    font-weight: bold;\r\n}\r\n.button-cta-custom:hover{\r\n\tbackground-color:#991b26\t\t\r\n}\r\n<\/style>\r\n<a class=\"button-cta-custom\" href=\"https:\/\/www.hashmicro.com\/free-product-tour\/?medium=cta-button\" target=\"_blank\">Book a Demo Now!<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><strong>What Are Notes Receivable?<\/strong><\/h2>\n<p><span id=\"what\"><span style=\"font-weight: 400;\">Notes receivable are written promises where a borrower agrees to pay a specific amount within a set period, often with interest. They formalize credit transactions, ensuring structured payments and legal enforceability. Businesses use them for high-value sales or to convert overdue receivables.<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Unlike accounts receivable, which are informal credit agreements, notes receivable provide a legally binding contract with clear terms.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Businesses commonly use this agreement when selling high-value goods or services on credit. They are also issued when converting overdue accounts receivable into structured payment agreements.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Effectively managing this agreement is crucial for maintaining cash flow stability. Proper tracking of due dates, interest calculations, and payments helps businesses avoid financial discrepancies.\u00a0<\/span><\/p>\n<p><span id=\"component\"><span style=\"font-weight: 400;\">Automating this process with <\/span><a href=\"https:\/\/www.hashmicro.com\/blog\/accounting-system\/\"><span style=\"font-weight: 400;\">accounting software<\/span><\/a><span style=\"font-weight: 400;\"> improves accuracy and minimizes manual errors.<\/span><\/span><\/p>\n<h2><strong>Key Components of Notes Receivable<\/strong><\/h2>\n<p><a href=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/02\/components-notes-receivable.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-68459 size-full\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/02\/components-notes-receivable.jpg\" alt=\"components-notes-receivable\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/02\/components-notes-receivable.jpg 1200w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/02\/components-notes-receivable-300x169.jpg 300w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/02\/components-notes-receivable-1024x576.jpg 1024w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/02\/components-notes-receivable-768x432.jpg 768w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/02\/components-notes-receivable-747x420.jpg 747w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/02\/components-notes-receivable-150x84.jpg 150w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/02\/components-notes-receivable-696x392.jpg 696w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/02\/components-notes-receivable-1068x601.jpg 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Notes receivable consist of several key components that define the terms of the agreement and ensure legal enforceability. These elements help the lender and borrower understand their obligations, minimizing disputes and ensuring smooth transactions. Here are the key components:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Principal amount<\/b><span style=\"font-weight: 400;\"> \u2013 The original sum the borrower agrees to pay back. This amount is stated clearly in the note and serves as the basis for interest calculations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Interest rate<\/b><span style=\"font-weight: 400;\"> \u2013 The percentage charged on the fixed or variable principal. Interest compensates the lender for extending credit and is usually agreed upon at the time of issuance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Maturity date<\/b><span style=\"font-weight: 400;\"> \u2013 The date the borrower must repay the principal and interest. Depending on the agreement, the note can have short-term or long-term maturity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Maker and payee<\/b><span style=\"font-weight: 400;\"> \u2013 The maker is the borrower who issues the note, while the payee is the lender or creditor who receives the payment. Both parties must be identified to ensure accountability.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Terms of payment<\/b><span style=\"font-weight: 400;\"> \u2013 The conditions under which repayment must be made, including installment options or lump-sum payments. These terms help structure financial planning for both parties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Collateral (if applicable)<\/b><span style=\"font-weight: 400;\"> \u2013 Some notes may require collateral as security in case of default. This provides additional assurance to the lender that the debt will be repaid.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Understanding these components is crucial for businesses managing credit transactions. Businesses can optimize their financial management by choosing the right <\/span><a href=\"https:\/\/www.hashmicro.com\/blog\/types-of-accounting-software\/\"><span style=\"font-weight: 400;\">accounting system types<\/span><\/a><span style=\"font-weight: 400;\">, ensuring efficient tracking, automated reconciliation, and accurate financial reporting.<\/span><\/p>\n<h2><strong>Example of Notes Receivable<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">The table below details a financial transaction in which Company X fulfills its obligation by settling the notes receivable and the accrued interest.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The cash account is debited to reflect the total amount received, while the notes receivable account is credited to remove the outstanding balance.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Additionally, interest income is credited, representing the earnings generated from the note. This entry ensures accurate financial reporting by properly recognizing revenue and cash inflows.<\/span><\/p>\n<p>Company X, a business that provides financing options to its clients, recorded a transaction related to this agreement. The table shows that the company received $75,850 in cash, which consists of $75,000 from a matured note receivable and $850 in interest income.<\/p>\n<p><a href=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/02\/notes-receivable-1.png\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-68458 size-full\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/02\/notes-receivable-1.png\" alt=\"notes receivable \" width=\"386\" height=\"141\" srcset=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/02\/notes-receivable-1.png 386w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/02\/notes-receivable-1-300x110.png 300w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/02\/notes-receivable-1-150x55.png 150w\" sizes=\"auto, (max-width: 386px) 100vw, 386px\" \/><\/a><\/p>\n<p>This indicates that Company X has previously provided loans or credits to the documented clients and has now collected the agreed principal and interest.<\/p>\n<h2><strong>Key Differences Notes Receivable, Notes Payable, and Accounts Receivable<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Understanding the differences between notes receivable, notes payable, and accounts receivable is essential for accurately managing financial records.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">While all three involve credit transactions, they serve distinct purposes in accounting. Below, we explore their key differences to clarify their roles in business finances.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Notes Receivable vs. Notes Payable<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Notes receivable and notes payable are formal written agreements representing opposite sides of a transaction. These agreements are assets or business records used when lending money or extending credit to a customer, expecting payment later with interest.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In contrast, notes payable are liabilities, where a business borrows money and agrees to repay it, often with interest, within a specified period. Essentially, this agreement signify money owed to the industry, while notes payable indicate the company owes to others.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Notes Receivable vs. Accounts Receivable<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">While notes and accounts receivable represent amounts owed to a business, they differ in structure and formality. Accounts receivable arise from standard credit sales and are usually collected within a short period, typically without interest.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">On the other hand, this agreement involves a legally binding promissory note, often including interest, and may have longer repayment terms. In short, this agreement is more formal and structured than accounts receivable, providing stronger legal enforceability.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">You can also read our other article on some of the <\/span><span style=\"font-weight: 400;\">best<\/span><a href=\"https:\/\/www.hashmicro.com\/blog\/accounting-software\/\"><span style=\"font-weight: 400;\"> accounting software<\/span><\/a><span style=\"font-weight: 400;\">\u00a0to help you choose the right solution for managing your finances efficiently.<\/span><\/p>\n<h2><strong>How HashMicro Accounting Software Simplifies Notes Receivable<\/strong><\/h2>\n<p><a href=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/02\/Software-Akuntansi-1.webp\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-68290 size-full\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/02\/Software-Akuntansi-1.webp\" alt=\"Software Akuntansi\" width=\"1470\" height=\"900\" srcset=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/02\/Software-Akuntansi-1.webp 1470w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/02\/Software-Akuntansi-1-300x184.webp 300w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/02\/Software-Akuntansi-1-1024x627.webp 1024w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/02\/Software-Akuntansi-1-768x470.webp 768w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/02\/Software-Akuntansi-1-686x420.webp 686w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/02\/Software-Akuntansi-1-150x92.webp 150w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/02\/Software-Akuntansi-1-696x426.webp 696w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/02\/Software-Akuntansi-1-1068x654.webp 1068w\" sizes=\"auto, (max-width: 1470px) 100vw, 1470px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Managing this agreement can be complex, requiring accurate tracking of due dates, interest calculations, and payment schedules. Without an automated system, businesses risk errors in financial records, missed payments, and inefficient cash flow management.\u00a0<\/span><\/p>\n<p><a href=\"https:\/\/www.hashmicro.com\/accounting\"><span style=\"font-weight: 400;\">HashMicro Accounting Software<\/span><\/a><span style=\"font-weight: 400;\"> offers a comprehensive solution to simplify receivable management of notes. The system automates recording, tracking, and reporting, reducing manual errors and improving financial accuracy.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bank Integration &#8211; Auto Reconciliation:<\/b><span style=\"font-weight: 400;\"> Automatically syncs bank transactions with accounting records, ensuring real-time updates. This feature minimizes manual data entry and reduces reconciliation errors.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Multi-Level Analytics:<\/b><span style=\"font-weight: 400;\"> Provides in-depth financial analysis across multiple business units, departments, or projects. It helps businesses gain better insights into performance and profitability.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Profit &amp; Loss vs Budget &amp; Forecast:<\/b><span style=\"font-weight: 400;\"> Compares actual financial performance against budgeted and forecasted figures. This feature helps businesses track variances and adjust financial strategies effectively.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cash Flow Reports:<\/b><span style=\"font-weight: 400;\"> Monitors all cash inflows and outflows to maintain financial stability. Businesses can analyze liquidity trends and plan for future financial needs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Forecast Budget:<\/b><span style=\"font-weight: 400;\"> This budget predicts future revenues and expenses based on historical data and trends. It helps businesses make informed decisions and optimize resource allocation.<\/span><\/li>\n<\/ul>\n<h2><strong>Conclusions<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Notes receivable are formal agreements where a business expects payment at a future date, often with interest. Managing them efficiently is crucial for maintaining cash flow and financial accuracy. Without proper tracking, companies may face delayed payments and revenue losses.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A structured approach to notes receivable management ensures timely collections and reduces financial risks. Automating the process helps businesses track due dates, calculate interest, and generate reports effortlessly.\u00a0<\/span><\/p>\n<p><a href=\"https:\/\/www.hashmicro.com\/accounting\"><span style=\"font-weight: 400;\">HashMicro Accounting Software<\/span><\/a><span style=\"font-weight: 400;\"> simplifies this agreement management with automated tracking, real-time monitoring, and seamless financial integration. Its advanced features allow businesses to enhance efficiency, reduce errors, and optimize cash flow.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Start managing this agreement more effectively today. Get a <\/span><a href=\"https:\/\/www.hashmicro.com\/free-product-tour\/\"><b>free demo<\/b><\/a><span style=\"font-weight: 400;\"> of HashMicro Accounting Software and experience a more thoughtful way to handle financial transactions!<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.hashmicro.com\/accounting?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" width=\"712\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/06\/Accounting.webp\" alt=\"Accounting\"><\/a><\/span><\/p>\n<h3><strong>FAQ About Notes Receivable<\/strong><\/h3>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Are notes receivable a debit or credit?<\/strong><\/summary>\n<p>This agreement are listed as a debit on the balance sheet of the company granting credit, representing an asset that signifies amounts due from debtors. On the debtor\u2019s balance sheet, the corresponding entry is recorded as a credit, indicating the liability they are responsible for.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Is notes receivable a liability or expense?<\/strong><\/summary>\n<p>Notes Payable is classified as a liability, representing the amount a business is obligated to repay under promissory notes. In contrast, this agreement is considered an asset, reflecting the amount a business is entitled to receive through promissory notes.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>What type of cash flow is notes receivable?<\/strong><\/summary>\n<p>When a company collects payments from long-term notes receivable, they are classified as operating cash flows if the note originated from a customer sale. However, if the note was issued for a different purpose, the collections are recorded as investing cash flows.<\/p>\n<\/details>\n<\/li>\n<\/ul>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [{\n    \"@type\": \"Question\",\n    \"name\": \"Are notes receivable a debit or credit?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Notes receivable are listed as a debit on the balance sheet of the company granting credit, representing an asset that signifies amounts due from debtors. 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However, if the note was issued for a different purpose, the collections are recorded as investing cash flows.\"\n    }\n  }]\n}\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Managing notes receivable is essential for tracking promissory notes and ensuring steady cash flow. These documents serve as written commitments from customers to pay within a set timeframe, often with interest.\u00a0 The global accounting services market is projected to grow at a CAGR of 6.2%, reaching $735 billion by 2025. This growth reflects the increasing [&hellip;]<\/p>\n","protected":false},"author":218,"featured_media":68457,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[153],"tags":[2939],"class_list":{"0":"post-68456","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting","8":"tag-nobanner"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v26.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notes Receivable: Definition, Examples, and Accounting Guide<\/title>\n<meta name=\"description\" content=\"Learn what notes receivable are, their key differences from other financial terms, and how to manage them efficiently.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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