Accounts Receivable and Uncollectible Accounts FLASHCARDS.

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Accounts Receivable and Uncollectible Accounts FLASHCARDS

description

Reinstate To put back or restore an accounts receivable amount that was previously written off Reinstate

Transcript of Accounts Receivable and Uncollectible Accounts FLASHCARDS.

Page 1: Accounts Receivable and Uncollectible Accounts FLASHCARDS.

Accounts Receivable and Uncollectible Accounts

FLASHCARDS

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Allowance method

A method of recording uncollectible accounts that estimates losses from uncollectible accounts and charges

them to expense in the period when the sales are recorded

Allowance method

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Reinstate

To put back or restore an accounts receivable amount that was previously written off

Reinstate

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Valuation account

An account, such as Allowance for Doubtful Accounts, whose balance is revalued or reappraised in light of

reasonable expectations

Valuation account

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Direct charge-off method

A method of recording uncollectible account losses as they occur

Direct charge-off method

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Aging the accounts receivable

Classifying accounts receivable balances according to how long they have been outstanding

Aging the accounts receivable

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Accounts Receivable

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