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Explain how journalists can fall prey to cognitive bias in news-making.
Prior-Period Adjustments
Adjustments made to the financial statements to correct errors or omissions in previously issued financial statements from prior periods.
Trade Receivables
The amounts owed to the business by customers for products or services that have been delivered or used but not yet paid for.
Sales Discount
A reduction in the price of goods or services offered to customers, typically to prompt early payment or bulk purchases.
Aging of Accounts
A method used to estimate uncollectable debts by categorizing accounts receivables based on how long they have been outstanding.
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