Examlex
What is the website for the American Physical Therapy Association (APTA) ?
Direct Write-off Approach
An accounting method for dealing with bad debts where specific accounts receivable are written off against income at the time they are determined to be uncollectible.
Normal Balance
The side of an account that is increased, which for assets, expenses, and dividends is the debit side, and for liabilities, equity, and revenue is the credit side.
Financial Statement
A documented account detailing the commercial operations and fiscal outcomes of an enterprise.
Normal Balance
The usual balance of an account based on its classification in the accounting system, typically debit for assets and expenses, and credit for liabilities, equity, and revenue.
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