Examlex
Which is not a level of a data flow diagram?
Allowance for Doubtful Accounts
An accounting method used to estimate the portion of accounts receivable that is expected not to be collected.
Net Realizable Value
The amount (Accounts Receivable – Allowance for Doubtful Accounts) that is expected to be collected.
Gross Accounts Receivable
The total amount owed to a company by its customers for goods or services delivered on credit before any deductions for returns or bad debts.
Bad Debts Expense
The cost associated with accounts receivable that are not expected to be collected.
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