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________ acknowledges the existence of different ethical viewpoints and uses norms as guidelines.
Bad Debt Expense
A projected expense reported by companies accounting for receivables that are expected to remain uncollected.
Pre-Reconciliation Cash Balance
The initial cash balance reported before adjustments are made for reconciling items in the preparation of a bank reconciliation.
Outstanding Checks
Checks that have been written and recorded in the issuer's account but have not yet been cashed or deposited by the recipient.
Bank Service Charges
Fees charged by a bank to its customers for account maintenance and other banking services.
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