Examlex
A table's ____________________ represents the identifying field used to uniquely identify each record in the table.
Net Realizable Value
The amount (Accounts Receivable – Allowance for Doubtful Accounts) that is expected to be collected.
Gross Accounts Receivable
The total amount owed to a company by its customers for goods or services delivered on credit before any deductions for returns or bad debts.
Bad Debts Expense
The cost associated with accounts receivable that are not expected to be collected.
Contra Asset
An asset account where its balance is opposite of the normal balance, used to offset the balance of a related account, such as allowance for doubtful accounts offsetting accounts receivable.
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