Examlex
Potential problems in the design of a relational database are known as ____.
Normal Balance
In accounting, the normal balance is the side (debit or credit) of an account that is usually increased. For example, asset accounts normally have a debit balance, while liabilities and equity accounts have a credit balance.
Direct Write-off Method
A method of accounting for bad debts that involves charging the amount of an uncollectible account directly to the expense account when it is deemed non-recoverable.
Uncollectible Receivables
Debts owed to a company that are considered to be uncollectable and are written off as a loss.
Debit Balance
Occurs when the total of debits in an account exceeds the total of credits, which can be typical for accounts like expenses, assets, and losses.
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