Which of the Following Is NOT a Way to Reduce

question 5

Multiple Choice

Which of the following is NOT a way to reduce drafting time?

• A) avoiding unnecessary or redundant views
• B) eliminating unnecessary lines
• C) using smaller paper size
• D) using explanatory notes

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Definitions:

Unadjusted Trial Balance

A listing of all the accounts and their balances from the ledger, before any adjustments, used to check the arithmetic accuracy of bookkeeping.

Aging of Receivable Method

An accounting technique used to estimate uncollectible debts by analyzing the age of accounts receivable.

Allowance for Doubtful Accounts

A contra-asset account used to estimate the portion of a company's accounts receivable that may ultimately not be collectible.

Bad Debts Expense

Bad debts expense represents the amount of receivables a company estimates it will not be able to collect from customers over a period.