Examlex
Describe paraphrasing and state why it is used.
Uncollectible Accounts
Accounts receivable that are considered irrecoverable and are written off as a loss by a business.
Perpetual Inventory System
A method of accounting for inventory that records the sale or purchase of inventory immediately through the use of computerized point-of-sale systems and enterprise asset management software.
Aging of Receivables Analysis
A method used to assess the financial health of a company's accounts receivable by categorizing outstanding invoices by their due dates.
Allowance for Doubtful Accounts
A contra-asset account used to estimate the portion of accounts receivable that is expected not to be collected.
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