Examlex
The smallest particle of those listed below is
Journal Entry
A journal entry is a record in accounting that logs a transaction in the financial statements of a business.
Allowance Method
An accounting technique used to account for bad debts by estimating uncollectible accounts at the end of each period.
Allowance for Doubtful Accounts
A contra asset account used to estimate the portion of a company's accounts receivable that may not be collected.
Write-off
The process of recognizing that a portion of a company's inventory or accounts receivable is no longer valuable and removing it from the financial statements.
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