Examlex
The assessment of risk is not part of the change management process.
Note Receivable
A financial asset representing a written promise for the repayment of a specific amount of money, plus interest, by a debtor to the lender at a future date.
Accounts Receivable Subsidiary Ledger
An Accounts Receivable Subsidiary Ledger is a detailed ledger that contains individual accounts for all debtors, tracking their sales on credit and payments.
General Ledger
The general ledger is the primary accounting record of a company that uses double-entry bookkeeping, summarizing all transactions into accounts for financial statements.
Allowance for Doubtful Accounts
a contra-asset account that estimates the portion of accounts receivable that may not be collectible.
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