Notes receivable is an bookkeeping account used to track debt and payments from borrowers. When a small business lends money, goods or merchandise to an individual, it expects repayment. For many ...

A promissory note is a note issued against short- or long-term borrowing. The borrower, or maker, signs a note promising to pay the lender an agreed sum plus interest on a certain date, for value ...

Jason Fernando is a professional investor and writer who enjoys tackling and communicating complex business and financial problems. Amy is an ACA and the CEO and founder of OnPoint Learning, a ...