Examlex
In SQL the ________ and ________ clauses are required,while the ________ clause is needed when only certain rows are to be retrieved or multiple tables are to be joined.
Allowance for Doubtful Accounts
A contra-asset account that represents the amount of receivables a company does not expect to actually collect.
Bad Debts Expense
An expense account reflecting the cost of accounts receivable that a company does not expect to collect due to customer defaults.
Allowance Method
An accounting technique used to account for bad debts by estimating and recording uncollectible accounts receivable.
Outstanding Receivables
The total amount of money owed to a company by its customers for goods or services delivered but not yet paid for.
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