Examlex
DRIs are _____.
Face Value
The nominal value stated on a financial instrument, such as a bond or stock certificate, representing its value at issuance.
Allowance for Doubtful Accounts
An estimation of the amount of accounts receivable that may not be collectible, serving as a contra-asset on the balance sheet.
Bad Debt Expense
An expense reported by businesses to cover accounts receivable that are unlikely to be collected.
Adjusting Entry
Journal entries made in the accounting records at the end of an accounting period to allocate income and expenditures to the period in which they actually occurred.
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