Solved

Match Each of the Following Terms with the Appropriate Definitions

Question 1

Matching

Match each of the following terms with the appropriate definitions.

Premises:
Allowance for doubtful accounts
Aging of accounts receivable
Accounts receivable
Interest
Bad debts
Matching principle
Payee of a note
Maker of a note
Promissory note
Realizable value
Responses:
A written promise to pay a specified amount either on demand or at a definite future date
The one to whom the promissory note is made payable
Amounts due from customers arising from credit sales
The accounting principle that requires expenses to be reported in the same period as their related sales
The expected proceeds from converting an asset into cash
A process of classifying accounts receivable by how long it is past its due date for the purpose of estimating the amount of uncollectible accounts
One who signs a note and promises to pay it at maturity
The cost a borrower incurs when taking out a loan, alternatively the profit from lending money for a lender
The accounts of customers who do not pay what they have promised to pay a company
A contra asset account with a balance approximating the amount of accounts receivable expected to be uncollectible

Correct Answer:

Allowance for doubtful accounts
A contra asset account with a balance approximating the amount of accounts receivable expected to be uncollectible
Maker of a note
One who signs a note and promises to pay it at maturity
Payee of a note
The one to whom the promissory note is made payable
Realizable value
The expected proceeds from converting an asset into cash
Bad debts
The accounts of customers who do not pay what they have promised to pay a company
Matching principle
The accounting principle that requires expenses to be reported in the same period as their related sales
Interest
The cost a borrower incurs when taking out a loan, alternatively the profit from lending money for a lender
Accounts receivable
Amounts due from customers arising from credit sales
Aging of accounts receivable
A process of classifying accounts receivable by how long it is past its due date for the purpose of estimating the amount of uncollectible accounts
Promissory note
A written promise to pay a specified amount either on demand or at a definite future date
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