Examlex
Which of the following is not one of the six most commonly used UML diagrams?
Adjusting Entry
A journal entry made in the accounting records at the end of an accounting period to allocate income and expenditure to the appropriate period.
Direct Write-Off Method
An accounting practice where uncollectible accounts receivable are directly written off against revenue at the time they are deemed to be uncollectible.
Allowance Method
An accounting technique that estimates and reduces accounts receivable to reflect only amounts expected to be collected.
Allowance Method
A technique in accounting used to account for bad debts, where anticipated uncollectible accounts receivable are estimated and recorded.
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