Examlex
In which type of learning is an organism's behavior influenced by the consequences of that behavior?
Doubtful Accounts
Accounts receivable that a company considers unlikely to be collected and therefore may be written off as a bad debt expense.
Adjusting Entry
Journal entries made at the end of an accounting period to update the accounts for accruals and deferrals not recorded during the period.
Allowance for Doubtful Accounts
A contra-asset account that represents the estimated portion of accounts receivable that may not be collectible.
Percentage-of-Receivables Basis
A method used to estimate the amount of bad debt expense by applying a fixed percentage to the total amount of accounts receivable.
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