Examlex
Surveys helped Jean Piaget develop his theory of cognitive development.
Sales Revenue Approach
A method of recognizing revenue based on the sales transactions processed by a company.
Unadjusted Year End
This term refers to the financial results and statements of a company that have not gone through adjustments for various accounting entries at the end of the fiscal year.
Trial Balance
A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account column totals to ensure a company's bookkeeping system is mathematically correct.
Allowance for Uncollectibles
A contra-asset account used to reduce accounts receivable to its net realizable value by estimating the amount of receivables that may not be collected.
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