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A key element of business success is a business plan.
Credit Balance
A situation in a financial account where the amount of money deposited exceeds the money withdrawn, or in accounting, when credits exceed debits in an account.
Credit Sales
Transactions in which goods or services are provided to a customer with an agreement to pay later.
Bad Debt Expense
An expense account reflecting the cost of accounts receivable that a company does not expect to collect and has written off.
Allowance Method
An accounting technique used to estimate uncollectible accounts receivable and record bad debts expense.
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