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Accounting Vocabulary: Key Terms and Definitions, Exams of Nursing

Liberty University (LU)Nursing

A vocabulary list related to chapter 14, focusing on accounting terms. Key definitions include 'book value,' 'allowance method,' 'percent of sales method,' 'writing off an account,' 'uncollectible accounts,' 'aging of accounts receivable,' 'promissory note,' 'payee,' 'maker of the note,' 'note payable,' 'note receivable,' 'dishonored note,' 'interest income,' 'principal,' 'interest rate,' 'time of note,' 'maturity date,' and 'maturity value.' this vocabulary is essential for understanding financial accounting principles and practices related to receivables and notes.

Typology: Exams

2024/2025

Available from 07/26/2025

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Chapter 14 Vocabulary 2024 Latest
update
book ppvalue pp- ppThe ppdifference ppbetween ppan ppasset's ppaccount ppbalance ppand ppits
pprelated ppcontra ppaccount ppbalance
book ppvalue ppof ppaccounts ppreceivable pp- ppthe ppdifference ppbetween ppthe ppbalance ppof
ppaccounts ppreceivable ppand ppits ppcontra ppaccount, ppallowance ppfor ppuncollectible
ppaccounts
allowance ppmethod pp- ppcrediting ppthe ppestimated ppvalue ppof ppuncollectible ppaccounts ppto
ppa ppcontra ppaccount
percent ppof ppsales ppmethod pp- ppA ppmethod ppthat ppuses ppanalysis ppof ppaccounts
ppreceivable ppwhich ppassumes ppthat ppa pppercentage ppof ppeach ppsales ppdollar ppwill
ppeventually ppbecome ppuncollectible
percent ppof ppaccounts ppreceivable ppmethod pp- ppa ppmethod ppthat ppuses ppan ppanalysis ppof
ppaccount ppreceivable ppto ppestimate ppthe ppamount ppthat ppwill ppbe ppuncollectible
writing ppoff ppan ppaccount pp- ppcanceling ppthe ppbalance ppof ppa ppcustomer ppaccount
ppbecause ppthe ppcustomer ppdoes ppnot pppay
uncollectible ppaccounts pp- ppaccounts ppreceivable ppthat ppcannot ppbe ppcollected
aging ppof ppaccounts ppreceivable pp- ppanalyzing ppaccounts ppreceivable ppaccording ppto
ppwhen ppthey ppare ppdue
promissory ppnote pp- ppa ppwritten ppand ppsigned pppromise ppto pppay ppa ppsum ppof ppmoney ppat
ppa ppspecified pptime
payee pp- ppthe ppperson ppor ppbusiness ppto ppwhom ppthe ppamount ppof ppa ppnote ppis pppayable
maker ppof ppthe ppnote pp- ppthe ppperson ppor ppbusiness ppthat ppsigns ppa ppnote ppand ppthus
pppromises ppto ppmake pppayment.
note pppayable pp- ppa pppromissory ppnote ppsigned ppby ppa ppbusiness ppand ppgiven ppto ppa
ppcreditor
note ppreceivable pp- ppA pppromissory ppnote ppthat ppa ppbusiness ppaccepts ppfrom ppa ppperson
ppor ppbusiness.
dishonored ppnote pp- ppa ppnote ppthat ppis ppnot pppaid ppwhen ppdue
interest ppincome pp- ppthe ppinterest ppearned ppon ppmoney pploaned
pf2

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Chapter 14 Vocabulary 2024 Latest

update

book ppvalue pp- ppThe ppdifference ppbetween ppan ppasset's ppaccount ppbalance ppand ppits pprelated ppcontra ppaccount ppbalance book ppvalue ppof ppaccounts ppreceivable pp- ppthe ppdifference ppbetween ppthe ppbalance ppof ppaccounts ppreceivable ppand ppits ppcontra ppaccount, ppallowance ppfor ppuncollectible ppaccounts allowance ppmethod pp- ppcrediting ppthe ppestimated ppvalue ppof ppuncollectible ppaccounts ppto ppa ppcontra ppaccount percent ppof ppsales ppmethod pp- ppA ppmethod ppthat ppuses ppanalysis ppof ppaccounts ppreceivable ppwhich ppassumes ppthat ppa pppercentage ppof ppeach ppsales ppdollar ppwill ppeventually ppbecome ppuncollectible percent ppof ppaccounts ppreceivable ppmethod pp- ppa ppmethod ppthat ppuses ppan ppanalysis ppof ppaccount ppreceivable ppto ppestimate ppthe ppamount ppthat ppwill ppbe ppuncollectible writing ppoff ppan ppaccount pp- ppcanceling ppthe ppbalance ppof ppa ppcustomer ppaccount ppbecause ppthe ppcustomer ppdoes ppnot pppay uncollectible ppaccounts pp- ppaccounts ppreceivable ppthat ppcannot ppbe ppcollected aging ppof ppaccounts ppreceivable pp- ppanalyzing ppaccounts ppreceivable ppaccording ppto ppwhen ppthey ppare ppdue promissory ppnote pp- ppa ppwritten ppand ppsigned pppromise ppto pppay ppa ppsum ppof ppmoney ppat ppa ppspecified pptime payee pp- ppthe ppperson ppor ppbusiness ppto ppwhom ppthe ppamount ppof ppa ppnote ppis pppayable maker ppof ppthe ppnote pp- ppthe ppperson ppor ppbusiness ppthat ppsigns ppa ppnote ppand ppthus pppromises ppto ppmake pppayment. note pppayable pp- ppa pppromissory ppnote ppsigned ppby ppa ppbusiness ppand ppgiven ppto ppa ppcreditor note ppreceivable pp- ppA pppromissory ppnote ppthat ppa ppbusiness ppaccepts ppfrom ppa ppperson ppor ppbusiness. dishonored ppnote pp- ppa ppnote ppthat ppis ppnot pppaid ppwhen ppdue interest ppincome pp- ppthe ppinterest ppearned ppon ppmoney pploaned

principal pp- ppThe pporiginal ppamount ppof ppa ppnote, ppsometimes ppreferred ppto ppas ppthe ppface ppamount. interest pprate pp- ppThe pppercentage ppof ppthe ppprincipal ppthat ppis ppdue ppfor ppthe ppuse ppof ppthe ppfunds ppsecured ppby ppa ppnote. time ppof ppnote pp- ppThe pplength ppof pptime ppfrom ppthe ppsigning ppdate ppto ppthe ppmaturity ppdate, ppusually ppexpressed ppas ppthe ppnumber ppof ppdays. maturity ppdate pp- ppThe ppdate ppon ppwhich ppthe ppprincipal ppof ppa ppnote ppis ppdue ppto ppbe pprepaid. maturity ppvalue pp- ppthe ppamount ppthat ppis ppdue ppon ppthe ppmaturity ppdate ppof ppa ppnote