Examlex
Identify and state the historical significance of the following:
-Anne Hutchinson
Allowance for Doubtful Accounts
A contra-asset account that represents the estimated portion of accounts receivable that may not be collectible.
Bad Debts Expense
The amount of receivables that a company does not expect to collect and thus writes off as a loss in its accounting records.
Accounts Receivable Turnover
A financial ratio indicating how many times a company's accounts receivable are collected during a specific period.
Comparative Balance Sheets
Financial statements that present the financial position of a company at different points in time, side by side, to facilitate comparison.
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