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Feminist anthropologists have criticized Claude Lévi-Strauss's explanation of the universality of the incest taboo in that it overlooks the evidence that women in foraging make their own choices about partners and men do not have rights over women.
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.
Gross Accounts Receivable
The sum of money that a company's customers owe before subtracting any provisions for accounts that might not be collectible.
Net Accounts Receivable
The total amount of money owed to a company for goods or services that have been delivered but not yet paid for, minus any provisions for bad debts.
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