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SUMMARY OF BAD DEBT ACCOUNTING

|DIRECT WRITE OFF |ALLOWANCE |
|Write off in period deemed uncollectible |Estimate bad debts for each period’s sales (2 methods to estimate)|
|No adjusting entry |Adjusting Entry: |
| |Dr. Bad Debt Expense |
| |Cr. Allowance for doubtful accounts |
|Not good matching |Matches expenses to period of sale |
|Accounts receivable on the Balance Sheet not at net realizable value|Accounts receivable on the Balance Sheet is at net realizable |
|OK – if bad debts are immaterial |value |
|Write-off Entry in period deemed uncollectible |Write off A/R against allowance when deemed uncollectible: |
| |Dr. Allowance for doubtful |
|Dr. Bad Debt Expense |Accounts |
|Cr. Accounts Receivable |Cr. Accounts Receivable |
| | |
|…...

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