ACCRUED EXPENSES are expenses incurred during an accounting period for which payment is postponed.
DEBIT RECORD (DR) is an entry in a double-entry bookkeeping system recording an increase in an asset or an expense, or a decrease in liability, or owners equity item. Debit entries are conventionally made on the left-hand side of T accounts.
BAD DEBT EXPENSE see UNCOLLECTIBLE ACCOUNT EXPENSE.
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