Examlex
A foreign key is essential in relational databases to represent the relationship between two tables.
Notes Receivable
Financial assets representing money owed to a company by customers or others, usually evidenced by a written promissory note.
Accounts Receivable
Monies owed to a company by customers for products or services that have been delivered or used but not yet paid for.
Aging the Accounts
The process of categorizing and reviewing accounts receivable based on the length of time an invoice has been outstanding.
Adjusting Entry
A journal entry made in accounting records to update the balances of accounts at the end of an accounting period.
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