题目内容

Whichaccountshowstheamountofaccountsreceivablethatthebusinessdoesnotexpecttocollect?

A. uncollectibleaccountsexpense
B. allowanceforuncollectibleaccounts
C. salesreturnandallowance
D. unearnedaccountsreceivable

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Whichmethoddoesnotuseestimates?

A. direct-writeoffmethod
B. percent–of-sales
C. aging-ofreceivablesmethod
D. allowancemethod

Undertheallowancemethod,whenacompanydeterminesthattheywillnotbeabletocollectfromaparticularcustomer,theywilldebit:

A. allowanceforuncollectibleaccounts
B. uncollectible-accountexpense
C. accountsreceivable
D. salesrevenue

Undertheallowancemethod,theentrytowriteoffa$2,600uncollectibleaccountincludesa:

A. debittoallowanceforuncollectibleaccountsfor$2,600
B. credittoallowanceforuncollectibleaccountsfor$2,600
C. credittouncollectible-accountexpensefor$2,600
D. debittoaccountsreceivablefor$2,600

Anaging-of-accounts-receivableindicatesthattheamountofuncollectibleaccountsis$3,210.Theallowanceforuncollectibleaccountspriortoadjustmenthasacreditbalanceof$2,000.Theamountoftheadjustingentryshouldbefor:

A. $1,210
B. $2,000
C. $3,210
D. $5,210

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