Matching principle Payee of a note Accounts receivable Promissory note Aging of accounts receivable Realizable value Allowance for doubtful accounts Maker of a note Interest Bad debts. 1. The expected proceeds from converting an asset into cash 2. A written promise to pay a specified amount of money, usually with interest, either on demand or at a definite future date 3. The accounting principle that requires expenses to be reported in the same period as the sales they helped to produce 4. Amounts due from customers for credit sales 5. The party to whom the promissory note is payable 6. The charge a borrower pays for using money borrowed 7. The party who signs a note and promises to pay it at maturity 8. A process of classifying accounts receivable by how long it 8. is past its due date for the purpose of estimating the amount of uncollectible accounts 9. A contra asset account with a balance approximating the amount of accounts receivable expected to be uncollectible 10. The uncollectible accounts of credit customers who do not pay what they have promised