The ____________________ Constraint Specifies Whether Each Entity Supertype Occurrence Must

question 37

Short Answer

The ____________________ constraint specifies whether each entity supertype occurrence must also be a member of at least one subtype.

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Definitions:

Aging of Receivables

The process of categorizing accounts receivable by their due dates to estimate bad debt expenses.

Allowance Account

An account used to offset the total amount of accounts receivable due to the likelihood that some accounts will not be collected.

Bad Debts Expense

An expense account that represents the cost of credit sales that are considered to be uncollectible, reducing net income on the income statement.