Examlex
________ is the process of taking a single cell and dividing into multiple cells.
Adjusting Entry
An adjustment recorded in the bookkeeping records at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred.
Bad Debt Expense
The estimated amount of credit sales that are not expected to be collected, recognized as an expense in the income statement.
Uncollectible Accounts
Accounts receivable that a company does not expect to collect and writes off as a bad debt expense.
Outstanding Accounts Receivable
Amounts due to a company from customers for goods or services provided on credit but not yet paid.
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