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Bandura's observational learning theory differs from Skinner's operant theory
Net Accounts Receivable
The amount of money owed to a company by its customers for goods or services provided, after accounting for any allowances for doubtful accounts.
Allowance Method
An accounting technique used to estimate bad debts and adjust accounts receivable to reflect only receivables expected to be collected.
Uncollectible Account
A receivable that a company has deemed unlikely ever to be collected and is therefore written off as a bad debt expense.
Trade Accounts Receivable
Amounts owed by customers to a business, specifically from sales transactions.
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