Match Each of the Following Terms with the Appropriate Definitions

Match each of the following terms with the appropriate definitions.
A. Allowance method
B. Installment accounts receivable
C. Principal of a note
D. Full disclosure principle
E. Materiality constraint
F. Direct write-off method
G. Dishonoring a note
H. Accounts receivable turnover
I. Factoring accounts receivable
J. Pledging accounts receivable
_____ 1. A measure of both the quality and liquidity of accounts receivable that indicates how often, on average, receivables are received and collected during the period.
_____ 2. Amounts owed by customers from credit sales for which payment is required in periodic payments over an extended period of time.
_____ 3. The accounting constraint that states that an amount can be ignored if its effect on the financial statements is unimportant to its users.
_____ 4. Refers to a note maker's inability or refusal to pay a note at maturity.
_____ 5. A method of accounting for bad debts that matches the estimated loss from uncollectible accounts receivable against the sales they helped to produce.
_____ 6. Selling all or a portion of accounts receivable to a finance company or bank.
_____ 7. The accounting principle that requires financial statements (including the notes) to report all relevant information about operations and financial condition.
_____ 8. Committing accounts receivable as security for a loan.
_____ 9. A method of accounting for bad debts that records the loss from an uncollectible account receivable immediately upon determining it is uncollectible.
_____ 10. The amount that the signer of a note agrees to pay back when the note matures, not including interest.