Match Each Definition with the Correct Term Below

Match each definition with the correct term below.
-Allowance method

A) One way to control a cash fund and cash advances.
B) A minimum amount that a bank requires a company to keep in its bank account as part of a credit-granting arrangement.
C) The method of estimating uncollectible accounts that calculates the Uncollectible Accounts Expense.
D) The process of accounting for the difference between the balance on a company's bank statement and the balance in its Cash account.
E) The total proceeds of a promissory note.
F) An unconditional promise to pay a definite sum of money on demand or at a future date.
G) The method of accounting for uncollectible accounts that matches bad debts against the sales they help produce.
H) Short-term financial assets that arise from credit sales made in the ordinary course of doing business.
I) A method of conducting business transactions that does not involve the actual transfer of cash.
J) The cost of borrowing money or the return on lending money.
K) A potential liability that can develop into a real liability if a particular event occurs.
L) The method of estimating uncollectible accounts that calculates the targeted balance of Allowance for Uncollectible Accounts.