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Research on problem behaviors suggests that:
Uncollectible Receivables
Receivables considered uncollectible by a company and therefore recorded as a loss.
Journalize
The process of recording transactions in the general journal using the double-entry bookkeeping system.
Allowance for Doubtful Accounts
A contra asset account used to estimate the portion of a company's accounts receivable that may not be collectible.
Uncollectible Receivables
Amounts owed to a company from customers that are considered unlikely to be collected.
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