Here's the latest article from the Accounting site at BellaOnline.com.
Accounts Receivables' Allowances
Accounts receivables is the result of money owed to a business arising from the sale of goods or the performance of services. Accounts receivables are reported at their net realizable value, which represents the net amount that will be collected.
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Consuelo Herrera, CAMS, CFE, Accounting Editor
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