Examlex
The choice between centralization and decentralization is not absolute.
Bank Reconciliation
The method of aligning and scrutinizing the numbers in financial records with the ones shown on a bank statement.
Aging of Accounts Receivable
A method used to categorize accounts receivable based on the length of time an invoice has been outstanding, helping to determine credit and collection policies.
Allowance for Doubtful Accounts
A contra asset account used to estimate the portion of a company's accounts receivable that may not be collected.
Bad Debt Expense
A projected expense reported by companies accounting for receivables that are expected to remain uncollected.
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