How does the use of calculated estimates differ between the aging of accounts receivable method and the

Question:

How does the use of calculated estimates differ between the aging of method and the percent-age of credit sales method?
Accounts Receivable
Accounts receivables are debts owed to your company, usually from sales on credit. Accounts receivable is business asset, the sum of the money owed to you by customers who haven’t paid.The standard procedure in business-to-business sales is that...