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What are some of the advantages of using charts as presentation aids?
Adjustment
An entry in accounting made to correct, alter, or update the financial records and statements of a company.
Adjusting Journal Entry
An entry made in a journal at the end of an accounting period to allocate income and expenditure to the appropriate period.
Balance Sheet Approach
A method of estimating a company's value by focusing on its balance sheet, particularly its assets and liabilities.
Allowance for Doubtful Accounts
A contra-asset account representing the estimated portion of accounts receivable that may not be collected.
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