Match the Following Definitions with Their Appropriate Terms

Match the following definitions with their appropriate terms .
-Control account

A) A receivable arising from the sale of goods or services
B) A form used to categorize the various individual with a verbal promise to pay. accounts receivable according to the length of time each has been outstanding.
C) A method of estimating bad debts on the basis of either
D) A measure of the number of times receivables are the net credit sales of the period or the accounts collected in a period. receivable at the end of the period.
E) The general ledger account that is supported by a
F) A contra-asset account used to reduce accounts subsidiary ledger. receivable to its net realizable value.
G) The detail for a number of individual items that
H) The recognition of bad debts expense at the point an collectively make up a single general ledger account. account is written off as uncollectible.