Examlex
What are strategic processes? How are they different from managerial and operational processes?
Normal Credit Balance
The expected positive balance of certain types of accounts in the double-entry bookkeeping system, such as liabilities, revenues, and equity accounts.
Sales Tax Payable
A liability account in the general ledger that accumulates the amount of sales tax collected from customers on behalf of local or state tax authorities, to be remitted in the future.
Estimated Returns Inventory
A reserve account used by companies to account for anticipated returns of sold goods, affecting the overall sales and inventory levels.
FOB Destination
A shipping term indicating that the seller is responsible for the goods and the shipping cost until the goods reach the buyer's specified location.
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