Examlex
Which of the following would you not find in the nasopharynx?
Contra Asset
An account that is used to reduce the value of a related asset, such as accumulated depreciation reducing the book value of fixed assets.
Normal Balance
The side (debit or credit) of an account that is expected to have a higher balance, indicating the side which increases the account.
Allowance Method
A financial method that estimates the value of debts unlikely to be collected by determining uncollectible accounts each period's end.
Allowance for Doubtful Accounts
A contra asset account that represents the estimated proportion of accounts receivable that may not be collectable.
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