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Group facilitation is a process of intervening to help a group improve in goal setting, action planning, problem solving, conflict management, and decision making in order to increase the group's effectiveness.
Direct Write-off Method
An accounting method where uncollectible accounts receivable are written off directly against income at the time they are deemed noncollectible.
Uncollectible Receivables
Receivables considered uncollectible by a company and therefore recorded as a loss.
Journalize
The process of recording transactions in the general journal using the double-entry bookkeeping system.
Allowance for Doubtful Accounts
A contra asset account used to estimate the portion of a company's accounts receivable that may not be collectible.
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