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Which of the following gained the most from technological advances in the 1940- 1990 period?
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.
Outstanding Checks
Checks that have been written and recorded in a company's financial ledger but have not yet been cashed or cleared by the bank.
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