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The data dictionary resulting from the system analysis phase includes any instruments (such as questionnaires or interview questions) used in the data gathering stage, as well as the resulting diagrams, tables, trees, models, and other tools used to summarize and analyze the gathered data. _________________________
Allowance for Doubtful Accounts
An accounting concept representing the estimated uncollectible amounts from customers' outstanding accounts.
Cash Realizable Value
The amount of cash expected to be obtained from the current sale or disposal of an asset after deducting any selling costs.
Accounts Receivable
Amounts outstanding from customers to a firm for goods or services that have been supplied but remain unpaid.
Allowance for Doubtful Accounts
A contra-asset account used to estimate the portion of a company's accounts receivable that may not be collectable.
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