{"id":22999,"date":"2021-08-10T00:35:27","date_gmt":"2021-08-09T17:35:27","guid":{"rendered":"https:\/\/drdrink.co.th\/?p=22999"},"modified":"2021-10-22T19:08:04","modified_gmt":"2021-10-22T12:08:04","slug":"under-the-allowance-method-writing-off-an","status":"publish","type":"post","link":"https:\/\/drdrink.co.th\/?p=22999","title":{"rendered":"Under The Allowance Method, Writing Off An Uncollectible Account"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Journal Entries To Record Original Estimate<\/a><\/li>\n<li><a href=\"#toc-1\">Accounts Receivable And Bad Debts Expense Outline<\/a><\/li>\n<li><a href=\"#toc-2\">The Direct Write Off Method Vs  The Allowance Method<\/a><\/li>\n<li><a href=\"#toc-3\">Dr  Allowance For Doubtful Accountscr A<\/a><\/li>\n<li><a href=\"#toc-4\">Difference Between Estimates And Actual Experience<\/a><\/li>\n<li><a href=\"#toc-5\">How To Record A Bad Debt Expense<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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TlGdLfipRBHKM6W\/FOUZ0t+KlEEcozpb8U5RnS34qpEFPKM6W\/FOUZ0t+KlEEcozpb8U5RnS34qUQRrZ\/xAnKQ+s34qxElXGI+K2M4OduHQBayoEpMDSO7HOI4k86DK1sP8w9xQub1wPasYyb3s0RplzgH6rDdu6EMpHuCJpxAFt6DJ1s4am\/FNTRxeFjwpWNDIL5lz7LJQRyjOlvxTlGdLfipRBHKM6W\/FOUZ0t+KlEEamng74FNbB\/MPipRBGth52\/FfAqsrPRZuLFl4OthAsQRvNlyBFJiqxNHXUWg12K90QyLruO\/yx\/uqG4crfPIH+4f7rshDwWq0ZmKutjhuuE7qe+\/Y4f7qv\/DVcPGQiH2kLsYGzj7AqtXYlZKOtnYZr53inP+I\/3Rdk6uxEqUUorYmIDiQIzPJFzvUGblxccqy45gVFXUVoTUu5usRRYkgX7EbNy72ue2KCG8b7kF1FbMxCBIdEaOHuUCclje0ZnDpQXUVtsxAeTpjMJAuRdQJqAdwitJ6AeKC6itGblxcOitad\/FS6almWDoo8reDawQXEVHLwS0EPHlGzVSJqXN\/4zN3aguorYmpZxAEZu\/pKjumXBs6My\/tQXUVsTMubnlmEN47+CgTUudQ5Vu7oKC6rExM9zkWhuffjbm9qv\/8AyqS9rX6SQC7hdBYiT3Jkl0B5aAN7d6OnmteWcjF3AE+SskDcRv8AZdOF73F+1BjGds1hEFxc82tfhvshnXiI5jYbXWvw7PcsouHbwtxQA+cAN+9BjiZBa5zmhuk2481+Khk0XRDCbCcb30u5jZZFtN9wCNANrcyDEbP33ugPHs3qpk7ra48g8FrS4g9hsso7je5HMlyTexQY8Ka5VxbyTmkC+9UCoNvp5F9+cLK1XddqEkgg86DDfOvbEczkfNdpuT+6rE7EDS90F+4gWuskm4N\/+u8pcDfe3vQYz55jHhohPILQb24X5lHd7OeE9ZQOo23E89kNgbWsPbzoMZs6Hu08k8XG4qhtQAsHwHg2B7B71mkEt501dXjxKDDFRYQTyMQW6Qjai12n+C\/yjbhwWXuHnusLcbo3pDeP7oMV0+GktdAfcO0jtR8\/DYGuEN7g4XFgsq4I0XPRxUkWFg32IMQT4cAWy8Sw47uClk+x4J5J4AF9438VlWuOeyaml2h3HovzIMPvjD\/4bvfZBUW6g0wXC\/SsoGHqLNLdQG8BToh77sG\/psgw++Tf+A\/4rLY7W0Ota4uotDvuAJ9gVQFkD+Y+wIoHne4KUBERBg3LRYyG5wF9N+cBHiDZj+4Xkkcw3hZoex1wHtNjY7+CWbe2427UGE58J\/kOp7rN3i4vY9io5dg1MEi\/Sea3FfRFr2B49C85sOZ27d2ducWZGC8n8w8Oycng6szUBsCoU2SY2HLiaiwoTWvdLvc8gQ95cb85JQehsRzAbxJJ7muaCDfeDbgqf4QY57JDe0bm9PFaNVDat2t9mGtUuV2psA0uvYWqUQQW16iwmNe1w4gOh2hF4FyIbmQ3OANjuutms2q5mdjjJuWxHsxYnosCs1fuWckKhUGwzBfJP3uIbFY5odYgeU3dvHHgHZsNzeVOmRe3VcOJbZUNfDAF6e4OB3W5li4RNfl8J0dmNJyUi1xslAbUosCzYT5rQOUc3gLF17WAHQF9cRIeoNMVuoi+k8SPYgxITYEd1osi5txckg24rKdAgPbZzL7rWtzKmPNysqWtmZiDBL9zdbw2\/svxV24tcG46Qgt9zQXANMMAN4digSksPNhAn2KY8zLStjMzMGCHGwMSIGg\/FUTU3DlpKLPf5jIUJ0XyTxDRfceHMgrEtBuH8k0EcChlpcuH8Jo6BZdK7Lu01JbS1GxFVpTCcahGgVIU9zIk0I\/LAs1B4IaLcDcWXd1yTp3W4HnQW+5YLWlohtaH7yRuKp7klQQ0Q2m4Jt\/1P7LU7Y22h81swM1s0soM5qzKT9XwlOONPfBkIcqeShR4kGM2zANTQeRc0m7rPN3Hm4ttVbaeNModp\/COW+FKnJMw1I9wPxVAdKw4zo3dEW7mayNUMtlyx7S0jyni9wLIN4LBoNjaw3g8yxpvkNwikjo3X\/8AOK6q2r8357JPIDE2YlAmoLKtLwYEtSXxGNeDMx4rWNcGu8l2kOdEsQQQw7lVstYmx\/jfITCGMs252BO4hrsq+efGEtClw6BEivMv5ENrWAmDyZ3AXvzm5Qdlh8gHP0zUSztwvzexB3BYBs0+4bc7ze3aq6rCme9s5DpLZVtRdLRO5OWF2CNpIYXAby3UW37F1nkKzPGiZZ1Cc2jarRaviaWnJqPCj0lkJrDItgwyxruTYxmsPEbeG8C2++6Ds6Xl4EV14cd0TQ4XvuI7LexXO4WW0mI+4dq49ll05sp7SFO2msFVXGMjhGLh\/vXVHU10CJMiPyloTIgeHBreaIBa3Mu6IkeDAhmLHishtHFz3Bo\/dBZNOhG\/8WIPeo73wrl\/KxTusBdZEKNBjwxFgRWRWOFw5jg4H3jcq7W\/+UGK2QhtBZyjzccS7o3qDIwv+I8X57+xfPxri\/DuX+E6tjfFlRbI0iiSr5ybjO\/lYwX8kcXOJ3NaN7nENFybLRml7R+2ptX1WpTOzVh+lYPwfTY5gNqdQZCc+O7jpdFjNeC+xBLIMPyQRqcbgkN9m02Hv\/ixenip7ga1joYiRLusb9Fv\/laETm01tjbKldp0PajwxTsWYQqcXkW1imw4TXwn9DIsIMZqABPJxWBzt+lwsVuDjHOjCOGMl57PGRmW1WgwaOKxKGA8N7qY5t4bQSPJLiQCCLtJNxcWQc37ihsJ1RHG4IFyOfnUCQYGi0aLwI48TwWpOybm3tXZ54kg5q4zmcMUjK6dbNQZelQYcNscxGHSxzXOBimztxc54BsSG2XFZbaX2pNoXOqu4O2dYWGqDhbBtRZLz83U4cOJEm4YjGG4uLw7z9Dy1sNrSALl29BvC2Rh20mI9xPb2H\/dGSMMAs1vNzqBvw3blkXJdv3X5rcF5\/Z07ceZOVm2jGy+j16TblzSZ6nyk\/JukIJPJxpWE6NFdGLeUBa+KXbnAWZa3EEN92yMNoBEaISCHX1Kt8m0ggxX2e7UbHgvh5iY7ouWmAq7mDXHgyFCkIs9EAeByuhpLWNPC7zZo7XBadbAe1rnFn5mVi7DeaFak52VgUwVKQgwKfBlxKuEcNLGmG0Oe3TEA8suPkDfvJIbuMpzdLmxIjnBx3W6O1Vd7oQDf4sQ6TwWREiwoLDEjRGQ2Di5zgAPiogxoMwwRIEaHEYeDmPDgfeEFruOCQ0a3WF99+KoFOaXAmO+4JNr8y6YqG1BIU\/amp2zMcJR3xp6n92Crd1NDGu5F8bTyem5FmEX1cTwXAf1BdoTM7Z9wpgurZY1OVp8eq1WPCm+Xk4cw2LBhwmuEP8AiA2BLjcts7duKDajuFh0tD3DTfntfeofIQn3LnxASALg9AVb5yWhFjY8zBY94FmueGk+wE3V\/hxIH\/n\/AJ\/5dBjukYL3ay+JfSGnfxVAp7A0ARol\/arkack4EUQI03BZEdwY6IA4+4m6vdFt9+Ft6C1Ly4l7lri4nrK7v4lWo83KSunumagwtZs3W8Nuey61axFn9mbTv1AMM5CylWlm4KqdFfHmJLuOEXvjCSmo4icsRygOqEwWDg3SOFzdBtSPO9wUqB53uClAREQY0SQgxCSS4FxJNjzqsykIvc8lwLxY2KoZGnC5odLaRqbc3vu51AizwiNa6AHBzuI3WCCrvfA3+U83I51oXsBy0KNtL7RDHFwEOsRbWP8A\/Qmlvk6PPB2lkrqF73v2rzSywr20Hs2Z65tYlpGzniTFEtiutTfJvbBiwmcm2bjRGRGuaxwcHCJusg21256HQprZZx46pjV3PKQ5iXMTfpjtjs0EX57k8On4ah4lq+IIf6XGE5989NysxCr3c8F8OI6G4y4m44aLjfawFlzLH8ptn7a7pPL+s5ZDLLAgmWTVRjTbXB0TRcgnXZ8Uj+VjWgaraiOI7I2xck6vTdkKmZQ5WYUqFWZQ5ynw4MCUhGLHfDZr1RHNbzlzrkgcSg6z2yqxVaVsZZOVWUqk5Djx4lNiRnw5hzXxLSRJ1OBud+\/fdcvwflxmVlfhaq7bWa2YdQqWIJfDEzPymGGXMlJsiwh3PBcS7+QObcNA338o7yfk7XmV2ZmKtkXKnCOH8C1eoValmRE5Jy0s6JGgkSZYQ9ouRY7j2rbLE+AYmYmSk5lpXIT5WHWaA2mRiRZ0J5gtbqIvxa4A2\/8A1Qea+V1X2bc2aNU8dbW20bi8Y1q0zGMGUk5eoOhyDL+S8GFLPhE8dLGEMa2wt0dzbGu0tXcIZaZzU2t16cxpQ8sZeLVcOVOZEVjpyWvEZDhExAHsa9zIL2tcNTeVeLeSAPjZUY22kNjiizeUmNNmicx3SpWbiPpVRpjHPaWvcSbRGQompjj5QDg1zdRBtwGymWc5mXtGZYY6w5nFkzDy9pOI5d0hTmsf\/wDVRJeLDc1z3sIB1w3aXBxADi4iwsbhrds\/bMeI9s7Dk1n3n9mtiMsrU9MQ6XIUuZbDbCZCiFpdaIHMhsDw9rYbW3sy5O8LYCibHf8Ag3JbHeVc3nTjGo0itvhzchEMxojU5kAiLoYbkHWWAPsACLbgV0HlRjzal2IadPZR4jyJqmPMMy87Fj0iepQiWaIjrnTEhw4nkON36XNDmuc7fvsNndn\/ADIz\/wA3ZXEc7m3lHDwVQpljYVFhve7utzXBwia2usTYEHUQ0XJsNyDT79N3IWnY7qFUzHmca4ip0bB2IYPJSElM6JecszV\/GFvK3i3sXp9uJ3e8Lzx2a6BtJ7JmatXyvj5PR8Q4UxTXIZNbltRhQoeosbMCI24A0G7mOAII5l6BcvOhwHcgtcjig0VEI5RfqiNh3MGRzHpRiNA82I+NBcN4\/wBaWcPb7V07iDL6f2iqDtP58SsMxnUepQjR4xIIMKTia4+kjqyrBbscFsB+oZlnmTW6hlrm7lPhmoVDE2FJ2JDeafLGLEawlsaC5zW3Olr4cQf+qV2TsdZPVDAGzBS8A4kocSVnsRQpyarMGYh6IjXzWphZEad9xBENu\/o9qDVzarzOj52bPWzxgekTPKz+NYsCNNMhnU7uiABJndz2ivi+8LsP9S90zl9krljSsOTsxIwKTVoMnDZLRnQg6FAlC1g8k8AGiy6p2Wdm7OSHtLYTo+YeEKtKYRyymqlNSc3OSrmwH2iRHwgx\/BxdHex+7mDl33+prlzjjMbLTCMhgTCdTr01K110SNCkZd0V0Nhl3tDnAcATbegvZZ5E5nwm17aazazPqMXE9awtUY\/+HYBIlaXDmJYmFBDtXnQm2Fmjc4cTa56v2OcFTedWxHjfD1cxxXKdyWLp2ZbMyk4RHIgyEnEEMudc6CSbt7Vvbi2iPmsBV6nyUrEfNTdFmZeExpu5zzBcGtA9pAHtWs\/6dOVuJ8KbOmJML5g4aqlBnaniafeyBOwHQopl4kjJw+UDTvI1MeAelpQdF\/ppZGU7GUhGzgmMcYgpkzhfEhgQqZKTQhyc0BLQ3Xitt5X+ZY9IAXG8TZz5e7Q+f2KRtG5y1nCWX+Ho0WUodIpkvNxBO6IhYC7ueFE0Ehpe9zm3OoNaQBu7L2VKDtIbKmYUfJCt5MTOIMJYkxHAc6vyxcIMtDfpgvmxEaHAsEINcWOsRpO8b1RW8s85tjTPfE2YmXeVjsxcv8XPfMxJOXhufHlC5xfyZ0tc5jmOc4B2lzXNIvvG4OMbPGZWGstdrOk5eZCZp1vF2WmMIfc8aBUJeaaZOYLHEECPDhm7HMHlhouxxB371sNmj+ofkplZmJWMAYhouNJieoE2ZaYfJyMuYLngNJ0l0driN43lo51cyGzrzizZzHlIcxsvR8E4LZAimcqdRiOZMw42k6CzWyGXXcLaQwnyiSVs1Fw1h6LEfEj0qXiuiWLnRIQcSfaRe6DSLbYzalM29iaQzDwQ+pwKHX61LCJAnIQhxgxkSKLRGtc4EcpDB3Eg2bZbH7LFLo1L2d8vZfDU1AbT3UGWjM0WbqiPbqiuNuLi8vJJ579i5TmjlDg\/NfLutZa1+UdDplXlTB1QfJdAiBwfDiM5rte1rgOB3g7iVo1giqbXuxIyby4n8qJnMjA8tGiRaXM0\/lXiGx7tR5J8MOewEnUYb2bnF1txuQ2l2yqbR6nsx5hQ8QzEGLLwKQ+PD5UA2mGOa6EW9DuUDLEdNuffp1QcEDHv6ZcStYjqtUlomDJ2fn6TDl5jRDmIfKhmiK0g64d4jyLWII48V97GI2uduKap+BImWc3lpl+6Zhx6lGneUYYjW7wYhiBr41jvbDa0DVpLraQ4bK525KSWFdjbEWUOWNBmZ11OoIk5CWgsL5iZeIjXPeQPOe86nHtJsEGtWytsP5f5vZHYex9XMw8b02dqYja5anVOHCl4emM5o0tMMkXDb8eK4VsMbO+GswM18bzlRxViKRdl7XZWLIiTnWwhNuhzMbSI92nWCYLb2t5zunduvsRYMrWENmvCdAxZRJylVOE2YMaVmobocWHePEIu07xcEH3rqXYGyuxvgvMHOadxphGp0iWqlXhvkYk5LuhtmGiPMuJhk+cAHNNx0hBuU9kUuL2zrWmwB8rcDzryymctZjaN2kNp6nS4bFmpCQqDJBzgC585Jz8uyCGnm1CWe0djyOdeqLZCUDgXMdbcOJWl2w5ljjvDmeud+NcbYPqtGg1iqudT405BMITAfOTEVxYT5wtyZuN28IOicRZ9Ynz62asptnOgVF8fF+KKqyg1Z7ohcYcrJljIb4tjezw+G8u5xAidK55sw4VkMpv1B8Y5b0k6JGBQnSsvfcYkOHBl3NJ7TpJPatjcvNiXK3LfPmp560WcnXTk7FmpiVpbmsEpJRY5\/iOh7r2Gp4aDuaHbuAXWMHLnH1M\/UrjY\/h4QqhwzP0nQ6rMl3dygmSDTd\/AHWzTbjdB0NmRnPg\/PbaTxLh3P\/OOr4Qy3wjGjSNOp9Kl5p5nYsKIWHV3PCiWc4hznOe3gA1vSvoZJ5mYOyk2r8MYS2dM0a1i\/LvGrmU+oSFQl5tpkY0QuaC0R4UMksOh4e1t9GppvxXOccZYZ0bJu0NiPOXLHLQZhYJxlykefp8CGXxpZz38o5hDWuc0h9y14a5pa6xF12xkjtA53Zt5l0mXGytFwdg8Njd86pVCWR4LhDdodCL4cIk6w0aQwmzid3EBqZibZqkY+3nL5KRMwsUGBU5Z086sOmgZ+GXy0SNpES3C408OC7F\/Uuwg7AOSeUeD2VacqsCizUxJQ5qeia48YQ5eGNT3C1ybb\/cuYbUuV+eeANqKg7U2UWB4mMIECThy01IQWl8SE5sN8J7XMadWl8N9w5oNjxXztuzD2bmfuReVNfo+U9bl67HnZmYqNFl4L48anufDDWh+4EA6b3IFr70Hyc4NinF81kziPPnMjOHEM7mFT6VFxDGgNeBJQOThcq+WYB5TdLQWgtIAIG61l9DDm1Xj3AP6etHzHiVCJPYoiz0bC1Pm5h3KOY4RIuiO8uPlFkFhAvxc1t+dbe7QdFqmIMgcw6DRZGLO1CfwtUZWWloLS6LGiulntaxreckkADpWqmVWytiXNHYEhZQ4pps1hvE0CrTlXpbahDdCMOZZFdyfKN4hj2uew7jbVq32CDDy0\/T0i5n4DpeY2b+cWL4mL8RSbKoHy821zJMxm62NcXhzojgHC9nNF7gcFc2V848xcosw8ytmrN3EkxXoeX9LnKzTqg+MXvEtKsY90MF3laXwnsiNDjdlnDnsLOBNqPatyVwdTspca7LdfxFW6JLimU+pyxjCDFhQ26IRiGHCe2JZoA1B7dQ38Tdct2TtmrMSqYtx7tAbRkqZTEeYUlM0xlKGlrpeTmQ3lXPaL6DpYyGxt7ta12q9wg6a2echcT7dkxiXPHOrMivSskaq+Tp0lTY+kw3taHkM1hzYcNjXsa0BuokEk33m1ljlvinKP9SfBmAsT4rncSQ6bJTbaVUJ12qM+QdSpt0Jrjxuwl7N\/V3brW+xk9X9orYQrWI8qp7JOtZg4Vn6k+bpU7SmRWh0QtDWxGxGsiBoexrNTHAaXA2J33+tlxg7aJxXt7YNzuzQy1naLI1GnzcwGQ2OiwKVKmnzcCDAjRLANiX0kjjeK3cCbAPQoed7gpUDzvcFKAiIgogQ3woYbEimI7nceJVax+7LaSYTzqvwHBUxJ18N2kS7nEHeGg3A6UGUixYU1Fiv09zlrf5nHm6P\/AGVTpyzyzkXkg2v0oMhFid8G30iDE1dAHDh\/unfAAXMvF+CDLRY0Sc0PLBCiG1rkBU93i3+VE+CDLTs6FjOnCx5Y2C9zh\/2\/3QzrWsDjDebg8B0FBkosVs7ykMxGwXiztNjuund7TDL2wYlwbWLUGWoWJ3cBa8GIL89tyqfOFp08hEO7VcDcgyrFQsZk8C1xMGINFgdyrloz4wc58LQL7ukoLygeefYpUDzz7EEoiICIiAiIgIiICIiAiIgIiICIiAiIgIiICIiAiIgIiIIHne4KVA873BSgIiIMa06Ht1xIZZxI51k8Dcbr9CdipbGbEeWfzNHAdCCro7E96IgWHRxSwtbSERATdv3cURAsOjggAG5oAHRzIiBYdG7oTsREEkk8\/NZR\/wC4siIFha2kWREQFA88+xSoAJcfcglFxPB2amA8d0KqYlwziKBMUqjzUxKTk3Fa6DChugi736ngAw9NnB\/mlpDgbb18XD+fODsT1KSl6RRsVuptUitgU6tPw\/Mtp0493m6IxbuYd1oj2thnmcRvQdjIuu61nvguk1ifoshS8TYgfSYvIVSPQqHMT0CQfYEtiRGNsXgEEsZrc0cQCsnEuc+DsOzMhTIMCtVqrVOTbUZalUelRpqcMq4gCNEh6QILLm38QtNwQBuKDnaLhEhnRl\/UMNTmKIVSm4MtTZuDI1CWmZGNBm5KZiPYxsKLAe0RGkuiNsbWINwSN65HVsTUah1WjUapTRhTVemXyciwQ3OESKyE+K4FwFmgMY43NuhB9RFw3D2b+X2KcJV3G1CromaXhuLPQao8QYgiS0SUDjGa6GRruA0kbvKBBFwvgVnaOy+okxTYE7TsXPFYfBhU6NL4YnYsKdfFgmMxsF7Ydnkw7mw3+S7oQdoouFtzewUJWZm5yJU5AyVFi4hmIE7TI8CPBkocR0Nz3w3tDgbsNm2uRY71dg5tYBmcF0fMKUrgmaBXZiTlpKagwYji+LNRmQYTSwDUw8o8NcHAaCDqtYoOXouA4kzqwnh+vzOF5OmYjxFVKcGOqMrQKPGnjIteNTeWe3yGkt3hmovI326eY0SsyOIaRK1umiYErOQxFhd0S8SBFseZ0OI1r2kdDgEGaiIgIiICIiAiIgIiICIiAiIgged7gpUDzvcFKAiIgHh7dypEJjXl7W2ceJVSIFgAAOAREQEREBERAREQEREBERAREQFwbOur1+j5a1r\/AApBivrdRhMpdNMNjncnMzLxBhxDpBIawxNZNtwaVzlQ2+s7+ZBp3ifKLNjDWH8TZN0+lUZ1Px1gYUyjiiGZ5CHP0qGxrIMZ8bzHTUs\/QXFwuYG\/fcrvnC+f2XdZh0mkykKqSFYnHQZV1BfSZgTVPe4gFkVgZphsZzvvos24cRYrsy58oX3OFiAqi95FnPcd9+KDoPK3MLDGTmHJzLvMcTdFrVKq1SjNc+QjxGVaHMTcWPDmJZ7Gu5YvbFaHNHlB4cCLAE3ZHGVJwBm5ijG2M4dSkKFjyl0idpVUm6fFbCluQgGHEko1ml0CJdwiBsQC5iOtvBC73DiGlo3A83MoDi0gtNt1rjcbe1BrBi2UqmPoWZ2ZmFKDVItEmpfD8GRb3JEhxqqadNPmJiYhQnAPcAx4Yw6bv0G1wG35nUMd4bzVzSy8h4CmZmqwaBPT1Tqkw2TjQ4ElD7jiQWsiviNaGxHPjNAZ51muNgAu7CdRueKnUdQdc3G4b+CDTqfwTiXBOTdazLwnhufmJuq0+vUTFVHl5d3Lzsm+YnGy822Fu1RYBi6uF3wXPG+zV2dX6ZUn4f2fITKfMufIV2mPmmiC4mA0UiaaS8W8kBzgDfgSu9gbADmAsBzD2Jci5BsSLbudB0LnHTalN4qx7GladNRmR8rJuWhOZBc4PimYiEMFhvdbm4rg+YOCsWYBlsLymF6BHncJYzxFhqfnpaVgudEolXhzsrEixywC\/IR2Q3l7reRFYCbCIbbZAkXsbb77twugJvfcfaEHRGEscUPKWt46wtmDFmqHOVHEU7WadUY0hFiy9Ql5kNMIw3saWvfDtyRhEhwENu6xC5pkTizFWNMAMrmMWRBUO+M\/LNfEpr5B0WXhTL2QIjpeIS6GXQ2sdYnnXYTdTeDiN1tym+63bdBCIiAiIgIiICIiAiIgIiICIiCB53uClQPO9wUoCIiAiIgIiICIiAiIgIiICIiAiIgIiICgeefYpUDzj7EEoiICIiAiIgIiICIiAiIgIiICIiAiIgIiICIiAiIgIiIIHne4KVA873BSgIiICIiAiIgIiICIiAiIgIiICIiAiIgKP5j7FKj+YoJREQEREBERAREQEREBERAREQEREBERAREQEREBERAREQQPO9wUqB53uClAREQEREBERAREQEREBERAREQEREBERAUfzFShHP7kBFTpf1\/2TS\/r\/sgqRU6X9f8AZNL+v+yCpFTpf1\/2TS\/r\/sgqRU6X9f8AZNL+v+yCpFTpf1\/2TS\/r\/sgqRU6X9f8AZNL+v+yCpFTpf1\/2TS\/r\/sgqRU6X9f8AZNL+v+yCpFTpf1\/2TS\/r\/sgqRU6X9f8AZNL+v+yCpFTpf1\/2TS\/r\/sgqRU6X9f8AZNL+v+yCpFTpf1\/2TS7r\/sgked7gpQCxJRAREQdW+FRs1+vfAv1yX+5PCo2a\/XvgX65L\/cvB+56UuelB7weFRs1+vfAv1yX+5PCo2a\/XvgX65L\/cvB+56UuelB7weFRs1+vfAv1yX+5PCo2a\/XvgX65L\/cvB+56UuelB7weFRs1+vfAv1yX+5PCo2a\/XvgX65L\/cvB+56UuelB7weFRs1+vfAv1yX+5PCo2a\/XvgX65L\/cvB+56UuelB7weFRs1+vfAv1yX+5PCo2a\/XvgX65L\/cvB+56UuelB7weFRs1+vfAv1yX+5PCo2a\/XvgX65L\/cvB+56UuelB7weFRs1+vfAv1yX+5PCo2a\/XvgX65L\/cvB+56UuelB7weFRs1+vfAv1yX+5PCo2a\/XvgX65L\/cvB+56UuelB7weFRs1+vfAv1yX+5PCo2a\/XvgX65L\/cvB+56UuelB7weFRs1+vfAv1yX+5PCo2a\/XvgX65L\/cvB+56UuelB7weFRs1+vfAv1yX+5PCo2a\/XvgX65L\/cvB+56UuelB7weFRs1+vfAv1yX+5PCo2a\/XvgX65L\/cvB+56UuelB7weFRs1+vfAv1yX+5PCo2a\/XvgX65L\/cvB+56UuelB7weFRs1+vfAv1yX+5PCo2a\/XvgX65L\/cvB+56UuelB7weFRs1+vfAv1yX+5PCo2a\/XvgX65L\/cvB+56UuelB7weFRs1+vfAv1yX+5PCo2a\/XvgX65L\/cvB+56UuelB7weFRs1+vfAv1yX+5PCo2a\/XvgX65L\/cvB+56UuelB7weFRs1+vfAv1yX+5PCo2a\/XvgX65L\/cvB+56UuelB7weFRs1+vfAv1yX+5PCo2a\/XvgX65L\/cvB+56UuelB7weFRs1+vfAv1yX+5PCo2a\/XvgX65L\/cvB+56UuelB7weFRs1+vfAv1yX+5PCo2a\/XvgX65L\/cvB+56UuelB7weFRs1+vfAv1yX+5PCo2a\/XvgX65L\/cvB+56UuelB7weFRs1+vfAv1yX+5F4P3PSiAiIgIiICIiAiIgIiICIiAiIgIiICIiAiIgIiICIiAiIgIiICIiAiIgIiICIiAiIgIiICIiAiIgIiICIiAiIgIiICIiAiIgIiICIiAiIgIiICIiAiIgIiICIiAiIgIiICIiAiIgIiICIiAiIgIiICIiAiIgIiICIiD\/\/Z\" width=\"253px%\" alt=\"when an account is written off using the allowance method, the\"\/><\/p>\n<p>At some point in time, almost every company will deal with a customer who is unable to pay, and they will need to record a bad debt expense. A significant amount of bad debt expenses can change the way potential investors and company executives view the health of a company. Therefore, the business would credit accounts receivable of $10,000 and debit bad debt expense of $10,000. The amount of bad debt expense can be estimated using the accounts receivable aging method or the percentage sales method. To recover a customer account previously written off as bad debt, the initial write-off entry must first be understood.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"253px%\" alt=\"when an account is written off using the allowance method, the\"\/><\/p>\n<p>Creates a claim against the maker for the amount of principal only. Is one that is not paid in full within 10 days of maturity.<\/p>\n<p>Notice how we do not use bad debts expense in a write-off under the allowance method. The seller&#8217;s accounting records now show that the account receivable was paid, making it more likely that the seller might do future business with this customer. 208. Schofield Retailers accepted $60,000 of Silver Bank MasterCard credit card charges for merchandise sold on August 1. Silver Bank charges 4% for its credit card use.<\/p>\n<p>GoCardless is used by over 60,000 businesses around the world. Learn more about how you can improve payment processing at your business today. The estimated amount is debited from the Bad Debts Expense and credited to an Allowance for Doubtful Accounts to maintain balance.<\/p>\n<p>Notes or accounts receivables that result from sales transactions are often called a. Sales receivables.<\/p>\n<h2 id=\"toc-0\">Journal Entries To Record Original Estimate<\/h2>\n<p>$16,000. $25,000. $31,000.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"250px%\" alt=\"when an account is written off using the allowance method, the\"\/><\/p>\n<p>Inasmuch as it usually has a credit balance, as opposed to most assets with debit balances, the allowance for uncollectible accounts is called a contra asset <a href=\"https:\/\/www.google.com\/search?hl=en&#038;gl=US&#038;biw=1629&#038;bih=845&#038;ei=oM8SYJCNN8WWjgaDlYq4Aw&#038;q=recording+transactions\">recording transactions<\/a> account. When a bad debt cannot be recovered and the customer cannot pay it back, a business will often write it off as a part of their debt allowance.<\/p>\n<p>To illustrate the basic entry for notes receivable, the text uses Brent Company\u2019s $1,000, two-month, 12% promissory note dated May 1. In such a case, the debit balance is added to the required balance when the adjusting entry is made. The recovery of a bad debt, like the write-off of a bad debt, affects only balance sheet account. The allowance method is required for financial reporting purposes when bad debts are material.<\/p>\n<h2 id=\"toc-1\">Accounts Receivable And Bad Debts Expense Outline<\/h2>\n<p>Net income will be understated. Stockholders&#8217; equity will be understated. Allowance for Doubtful accounts will be overstated. Net Accounts Receivable will be overstated. 60. The term &#8220;receivables&#8221; refers to a.<\/p>\n<p>Bad debt expense for 2014 is a. $ 68,000. $ 36,000. $216,000. $ 4,000. 125.<\/p>\n<ul>\n<li>All of these are ways to dispose of notes receivable.<\/li>\n<li>First, the allowance method agrees with thematching principleby recording an estimatedbad debt expensein the period in which the related sale takes place.<\/li>\n<li>Bad debt expense is always recorded in the period in which the revenue was recorded.<\/li>\n<li>If your business allows customers to pay with credit, you\u2019ll likely run into uncollectible accounts at some point.<\/li>\n<\/ul>\n<p>Other titles for this account include Allowance for Doubtful Accounts and Allowance for Debts. In preparing a balance sheet, the dollar balance in the Allowance account is netted against the dollar balance of gross accounts receivable.<\/p>\n<h2 id=\"toc-2\">The Direct Write Off Method Vs  The Allowance Method<\/h2>\n<p>$60. 149. The interest on a $7,000, 6%, 60-day note receivable is a. $35. $420 c. $210.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"255px%\" alt=\"when an account is written off using the allowance method, the\"\/><\/p>\n<p>The entry to record this transaction by Schofield Retailers will include a credit to Sales Revenue of $60,000 and a debit to a. Cash for $57,600 and Service <a href=\"https:\/\/www.youtube.com\/results?search_query=what+are+retained+earnings\">what are retained earnings<\/a> Charge Expense for $2,400. Accounts receivable for $57,600 and Service Charge Expense for $2,400. Cash for $60,000. Accounts Receivable for $60,000.<\/p>\n<h2 id=\"toc-3\">Dr  Allowance For Doubtful Accountscr A<\/h2>\n<p>In this case, you would debit the bad debt expense and credit your allowance for bad debts. At the end of theaccounting cycle, management analyzes an aging schedule and estimates <a href=\"https:\/\/www.google.com\/search?biw=1280&#038;bih=708&#038;ei=XFnVXemeFfSHwPAPr8mn4AU&#038;q=bookkeeping&#038;oq=bookkeeping&#038;gs_l=psy-ab.3..0i67l4j0j0i67l4j0.303116.303116..303493...0.2..0.85.85.1......0....2j1..gws-wiz.......0i71.E3tLT6jz4Gw&#038;ved=0ahUKEwjpvKWWi_nlAhX0AxAIHa_kCVwQ4dUDCAo&#038;uact=5\">bookkeeping<\/a> the amount of uncollectable accounts. It then makes a journal entry to record the non-creditworthy customers by debiting bad debt expense and crediting the allowance account.<\/p>\n<p>The second entry records the receipt of the $400. Those receivables that the firm is unable to collect the full amount due from the customer are called <a href=\"https:\/\/online-accounting.net\/what-is-the-allowance-method\/\">when an account is written off using the allowance method, the<\/a> uncollectible accounts. Sign up for a trial of Bench. We\u2019ll do one month of your bookkeeping and prepare a set of financial statements for you to keep.<\/p>\n<p>Is unchanged and the allowance account increases. Increases and the allowance account increases. Decreases and the allowance account decreases. Decreases and the allowance account increases. 101. Allowance for Doubtful Accounts on the balance sheet a. Is offset against total current assets.<\/p>\n<h2 id=\"toc-4\">Difference Between Estimates And Actual Experience<\/h2>\n<p>Total sales by ending receivables. Net credit sales by average receivables. Net credit sales by ending receivables. 174. Which of the following is least likely to help a company minimize losses as credit standards are relaxed? Require potential customers to provide bank guarantees.<\/p>\n<p>Under the percentage of receivables basis, management establishes a percentage relationship between the amount of receivables and expected losses from uncollectible accounts. Uncollectible accounts receivable are estimated and matched against sales in the same accounting period in which the sales occurred. Under the allowance method, a write\u2010off does not change the net realizable value of accounts receivable. It simply reduces accounts receivable and allowance for bad debts by equivalent amounts. Do you think that every customer that opens a credit account will pay off their balance completely? In the real world, not every customer does.<\/p>\n<h2 id=\"toc-6\">What Is The Accounting Allowance Method? And How It Differs From The Write<\/h2>\n<p>Businesses that sell goods or services use the allowance method to identify debt that is not in good standing. By preparing themselves for this loss, businesses can better predict what their profits will be at the end of a sales period. Because no significant period of time has passed since the sale, a company does not know which exact accounts receivable will be paid and which will default. So, an allowance for doubtful accounts is established based on an anticipated, estimated figure.<\/p>\n<p>Depreciating, valuing, and collecting. Recognizing, valuing, and accelerating collections. Accrual, bad debts, and accelerating collections. 61. Receivables are a. One of the most liquid assets and thus are always considered current assets.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Journal Entries To Record Original Estimate Acc &hellip; <a href=\"https:\/\/drdrink.co.th\/?p=22999\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Under The Allowance Method, Writing Off An Uncollectible Account&#8221;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[8433],"tags":[],"_links":{"self":[{"href":"https:\/\/drdrink.co.th\/index.php?rest_route=\/wp\/v2\/posts\/22999"}],"collection":[{"href":"https:\/\/drdrink.co.th\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/drdrink.co.th\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/drdrink.co.th\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/drdrink.co.th\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=22999"}],"version-history":[{"count":1,"href":"https:\/\/drdrink.co.th\/index.php?rest_route=\/wp\/v2\/posts\/22999\/revisions"}],"predecessor-version":[{"id":23000,"href":"https:\/\/drdrink.co.th\/index.php?rest_route=\/wp\/v2\/posts\/22999\/revisions\/23000"}],"wp:attachment":[{"href":"https:\/\/drdrink.co.th\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22999"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/drdrink.co.th\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=22999"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/drdrink.co.th\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}