Examlex
What are the different responsibilities and powers of the Texas legislature? What powers does the Texas constitution grant? What are some of the informal powers individual representatives may wield?
Allowance for Doubtful Accounts
A contra-asset account that reduces the total receivables on the balance sheet by an amount estimated to be uncollectible.
Uncollectible Accounts
These are debts that cannot be collected by a business, typically due to the debtor's inability to pay.
Adjusting Entries
The journal entries that bring the accounts up to date at the end of the accounting period.
Credit Balance
A situation in a financial account where the total credits exceed the total debits, often indicating an amount owed to the account holder.
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