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What is the principal concern of architecture?
Net Credit Sales
Sales made on credit minus returns and allowances, representing the actual sales revenue expected to be collected.
Allowance for Doubtful Accounts
A contra-account that reduces the total receivables on the balance sheet by an amount expected to be uncollectible.
Income Statement Approach
A method for determining certain balances that should appear on the income statement by considering revenues and expenses, rather than focusing directly on cash flow.
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