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9 Terms

1
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Invoice

Debit (increases receivable)

2
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Error Correction - understated

Debit (increases receivable)

3
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Dishonoured Cheques

Debit (increases receivable)

4
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Credit Note

Credit (decreases receivables)

5
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Cheque payment received

Credit (decreases receivables)

6
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Discount Allowed

Credit (decreases receivables)

7
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Irrecoverable debts

Credit (decreases receivables)

8
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Error correction - overstatement

Credit (decreases receivables)

9
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Contras

Credit (decreases receivables)

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