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Technical note
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Reference no. UVA-C-2473
Subject category: Finance, Accounting and Control
Authors: Luann J Lynch (Darden School of Business, University of Virginia); Jack Benazzo (Darden School of Business, University of Virginia)
Published by: Darden Business Publishing
Originally published in: 2024
Version: 6 November 2024
Revision date: 19-Nov-2024
Length: 12 pages
Data source: Published sources
Topics: Accounts receivable; Write-offs of accounts receivable; Bad debt expense; Allowance for doubtful accounts; Allowance for uncollectible accounts; Accounting & control; Financial accounting & reporting
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Abstract

This technical note provides an overview of accounting for accounts receivable. Students will learn how to account for sales on account, record write-offs and recoveries of accounts receivable, and estimate of bad debt expense using both the aging method and percent of sale method.
Industry:
Financial services
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Abstract

This technical note provides an overview of accounting for accounts receivable. Students will learn how to account for sales on account, record write-offs and recoveries of accounts receivable, and estimate of bad debt expense using both the aging method and percent of sale method.

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Industry:
Financial services

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