Examlex
When assigned to a cell,the ____ function returns a number that corresponds to the system date and time beginning with December 31,1899.
Allowance for Doubtful Accounts
An estimation of the amount of accounts receivable that is not expected to be collected.
Subsidiary Ledger
A ledger that contains accounts of a single type. Example: The accounts receivable subsidiary ledger records all credit customers.
Uncollectible
Refers to accounts receivable that are unlikely to be recovered from debtors.
Debited
An accounting term describing an entry that increases an asset or expense account, or decreases a liability or equity account.
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