Examlex
What are pragmatic uses of language? Why are they important for children to understand?
Bad Debts Expense
An estimated expense that represents accounts receivable that a company does not expect to collect.
Normal Balance
Normal balance refers to the side of the accounting equation on which increases to an account are recorded, which is debits for asset and expense accounts, and credits for liability, equity, and revenue accounts.
Allowance for Doubtful Accounts
An account that offsets assets, designed to predict the amount of a company’s accounts receivable that is likely to be uncollectible.
Normal Balance
The side (debit or credit) of an account that is positive or increasing in nature, depending on the type of account.
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