Examlex
A subtype is also called a(n) ____ in IDEF1X terminology.
Adjusting Entry
A journal entry made at the end of an accounting period to record revenues and expenses in the correct period.
Bad Debt Expense
The portion of receivables that is estimated to be uncollectible, recognized as an expense in the income statement.
Maturity Value
The total amount that will be paid to the holder of a financial instrument at its maturity date, including principal and any accrued interest.
Promissory Note
A financial document in which one party promises to pay a certain sum of money to another party under agreed terms.
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