题目内容

Whichmethoddoesnotuseestimates?

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

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Undertheallowancemethod,whenacompanydeterminesthattheywillnotbeabletocollectfromaparticularcustomer,theywilldebit:

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

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Undertheallowancemethod,theentrytowriteoffa$2,600uncollectibleaccountincludesa:

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

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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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Usingthepercentage-of-salesmethod,youestimatethattotaluncollectibleaccountsis$5,875.Theallowanceforuncollectibleaccountspriortoadjustmenthasacreditbalanceof$2,635.Theamountoftheadjustingentryforuncollectibleaccountsexpenseis:

A. $2,635
B. $3,240
C. $5,875
D. $8,510

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Whichmethoddoesnotuseestimates?

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

Undertheallowancemethod,whenacompanydeterminesthattheywillnotbeabletocollectfromaparticularcustomer,theywilldebit:

Undertheallowancemethod,theentrytowriteoffa$2,600uncollectibleaccountincludesa:

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

Usingthepercentage-of-salesmethod,youestimatethattotaluncollectibleaccountsis$5,875.Theallowanceforuncollectibleaccountspriortoadjustmenthasacreditbalanceof$2,635.Theamountoftheadjustingentryforuncollectibleaccountsexpenseis:

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