Examlex
Which of the following is not one of the four Standards of Ethical Conduct for Management Accountants?
Allowance Method
An accounting technique used to estimate and account for bad debts where the company anticipates a certain percentage of accounts receivable will be uncollectible.
Bad Account
An account receivable that has been deemed uncollectible and is written off as a loss.
Pre-Reconciliation Cash Balance
The cash balance reported in accounting records before adjustments are made for reconciling items in a bank reconciliation.
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