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How Is the Access Control List Approach Different from RBAC

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How is the access control list approach different from RBAC?

Understand the concepts and accounting treatment for promissory notes and notes receivable.
Determine the net realizable value of accounts receivable after adjustments for bad debts.
Understand the classification and treatment of Allowance for Doubtful Accounts.
Understand the concepts and terminology related to accounts receivable and notes receivable.

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