What Connects the Plans, Methods, and Tools Aimed at Integrating

question 72

Multiple Choice

What connects the plans, methods, and tools aimed at integrating separate enterprise systems?

• A)enterprise systems
• B)enterprise application integration
• C)middleware
• D)enterprise application integration middleware

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Definitions:

Allowance for Doubtful Accounts

A contra-asset account that reduces accounts receivable to its net realizable value, representing estimated uncollectible amounts.

Liability Account

An accounting record that tracks the money owed by a business to creditors, lenders, and suppliers, part of the company's liabilities.

Direct Write-Off Method

This accounting practice writes off bad debts directly against income at the time they are determined to be uncollectible, bypassing any allowance account.

Allowance for Doubtful Accounts

This is an estimation of the amount of receivables that a company does not expect to actually collect, reflecting potential losses due to customers' inability to pay.