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Journal Entry
A written record in accounting that documents a business transaction in the ledger.
Net Realizable Value
The estimated selling price of goods minus the cost of their sale or completion.
Allowance for Doubtful Accounts
An accounting provision made by a company to account for customers who may not be able to make required payments, affecting the accounts receivable balance.
Accounts Receivable
Money owed to a company by its customers for products or services that have been delivered but not yet paid for.
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