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Giving "positive attention" when conversing with others can be defined as
Unadjusted Year End
The fiscal year-end date prior to any adjustments made for accounting purposes.
Trial Balance
A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account column totals that are equal, used to ensure the accounting system's mathematical accuracy.
Allowance for Uncollectibles
An estimation of the accounts receivable that a company does not expect to collect, used to adjust financial statements.
Gross Receivables
The aggregate financial obligation customers have to a company, prior to any reductions for potential uncollectible debts.
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