Examlex
What is the term coined by Paul Baltes that refers to the culture-based "software programs" of the mind including such things as reading and writing skills,language comprehension,and daily life skills?
Percent of Sales Method
A forecasting approach where future amounts are estimated as a fixed percentage of sales.
Bad Debts Expense
An expense account that represents accounts receivable that a company does not expect to collect.
Unadjusted Trial Balance
A listing of all the accounts and their balances from the ledger, before any adjustments, used to check the arithmetic accuracy of bookkeeping.
Aging of Receivable Method
An accounting technique used to estimate uncollectible debts by analyzing the age of accounts receivable.
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