{"id":223,"date":"2020-09-08T13:40:58","date_gmt":"2020-09-08T13:40:58","guid":{"rendered":"https:\/\/phillyfilmmaker.com\/wp\/?p=223"},"modified":"2022-09-02T22:29:57","modified_gmt":"2022-09-02T22:29:57","slug":"allowance-for-doubtful-accounts","status":"publish","type":"post","link":"https:\/\/phillyfilmmaker.com\/wp\/2020\/09\/08\/allowance-for-doubtful-accounts\/","title":{"rendered":"Allowance for Doubtful Accounts"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Allowance for Doubtful Accounts | Accounting Student Guide<\/a><\/li>\n<li><a href=\"#toc-1\">How to Write-off Bad Debts Using the Aging of Accounts Receivable Allowance Method<\/a><\/li>\n<li><a href=\"#toc-2\">Allowance Method<\/a><\/li>\n<li><a href=\"#toc-3\">Estimating Allowance Account<\/a><\/li>\n<li><a href=\"#toc-4\">What is the Journal Entry if the Balance in Allowance for Doubtful Accounts is Zero?<\/a><\/li>\n<li><a href=\"#toc-5\">What is the Journal Entry for Percent of Sales Method for Bad Debts<\/a><\/li>\n<li><a href=\"#toc-6\">Accounting Ch 8 &#038;9 t\/f<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"258px\" alt=\"gaap requires companies with a large amount of receivables to use the allowance method.\"\/><\/p>\n<p>Under the Aging of Accounts Receivable Method, a company creates an estimate of bad debts based on the age of outstanding invoices. This estimate is based on a company\u2019s Aging of Accounts Receivable report. An Accounts Receivable Aging Report separates outstanding invoices into columns based on the age of the invoices. The Direct Write-off Method is used by smaller companies and those with only a few receivables accounts. Because it does not conform to GAAP, larger companies and those companies with many receivables accounts cannot use this method. Accounts are written-off at the time the debt is determined to be uncollectible. Video explaining the accounting treatment of bad debts and the allowance for doubtful accounts.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"254px\" alt=\"gaap requires companies with a large amount of receivables to use the allowance method.\"\/><\/p>\n<p>Generally Accepted Accounting Principles require companies with a large amount of receivables to estimate future uncollectible amounts at the end of each current accounting period. Because the risk to the business is relative to the number of accounts and the amount of cash tied up in receivables, larger companies cannot take a \u201cwait and see\u201d approach to capturing potential bad debts. GAAP requires these larger companies to follow the Matching Principle\u2013matching expenses to the same accounting period where the revenue is earned. The Direct Write-off Method only captures an expense when a company determines a debt to be uncollectible. Which method of accounting for uncollectible accounts receivable uses an estimate based on a percent of sales?<\/p>\n<h2 id=\"toc-0\">Allowance for Doubtful Accounts | Accounting Student Guide<\/h2>\n<p>The maturity value of a 12%, 60-day note for $5,000 is $5,600. The due date of a 60-day note dated July 10 is September 10. Allowance for Doubtful Accounts is a liability account. Residual value is not incorporated in the initial calculations for double-declining-balance depreciation.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"259px\" alt=\"gaap requires companies with a large amount of receivables to use the allowance method.\"\/><\/p>\n<p>Infographic showing the methods used for determining how to write-off bad debt. No allowance account is used with the direct write-off method. When minor errors occur in the estimates used in the determination of depreciation, the amounts recorded for depreciation expense in the past should be corrected. The double-declining-balance depreciation method calculates depreciation each year by taking twice the straight-line rate times the book value of the asset at the beginning of each year. When an account receivable that has been written off is subsequently collected, the account receivable must first be reinstated before recording the receipt of payment.<\/p>\n<h2 id=\"toc-1\">How to Write-off Bad Debts Using the Aging of Accounts Receivable Allowance Method<\/h2>\n<p>The percent of sales method emphasizes the balance sheet. Under  the percent of sales method, Bad Debt Expense is the focus of the estimation process. The direct write-off method for bad debts is a method used by smaller companies  with few receivables. <a href=\"https:\/\/online-accounting.net\/\">https:\/\/online-accounting.net\/<\/a> Debts are written-off at the time the debt is determined to be uncollectible. When an account is determined to be uncollectible, a company will do a journal entry to debit Bad Debts Expense and credit Accounts Receivable for the specific customer.<\/p>\n<p>At some point during the life of your business, you&#8217;ll likely have to write off an invoice for a customer who never makes payment. If you maintain the business&#8217;s books and records in accordance with generally accepted accounting principles, or GAAP, there are two methods for writing off part of an accounts receivable balance to choose from. Regardless of the method you choose, however, the impact on your company&#8217;s balance sheet and income statement is ultimately the same. At the time revenue is recorded, a company does not yet know which accounts will prove to be uncollectible.<\/p>\n<h2 id=\"toc-2\">Allowance Method<\/h2>\n<p>Doubtful Accounts is called the net realizable value of the receivables. Regardless of the depreciation method, the amount that will be depreciated during the life of the asset will be the same. All property, plant, and equipment assets are depreciated over time. Functional depreciation occurs when a fixed asset is no longer able to provide services at the level for which it was intended.<\/p>\n<ul>\n<li>The sacrifices a company incurred in order to produce benefits during the period are reported on the statement of changes in stockholders&#8217; equity.<\/li>\n<li>At the time revenue is recorded, a company does not yet know which accounts will prove to be uncollectible.<\/li>\n<li>Functional depreciation occurs when a fixed asset is no longer able to provide services at the level for which it was intended.<\/li>\n<li>Other receivables whose collection is expected beyond one year are reported on the balance sheet under Property, Plant, and Equipment.<\/li>\n<li>This estimate is based on a company\u2019s Aging of Accounts Receivable report.<\/li>\n<\/ul>\n<p>We don\u2019t want to record any reduction in the Accounts Receivable account so we use a related contra account called Allowance for Doubtful Accounts or Allowance for Uncollectible Accounts to track the estimate. By using the contra account, we can preserve the true Accounts Receivable balance while also recognizing that some portion of that balance is overvalued because of potential bad debt. Companies commonly use either credit sales or the age of AR balances as the basis for their allowance estimates. The percentage you use will depend on the specific factors that affect your business, such as financial data from prior years.<\/p>\n<h2 id=\"toc-3\">Estimating Allowance Account<\/h2>\n<p>The cost of computer equipment does not include the consultant&#8217;s fee to supervise installation of the equipment. In computing the maturity date of a note, the date the note is issued is included but the due date is omitted.<\/p>\n<div style='border: grey dashed 1px;padding: 11px;'>\n<h3>EACO : Quarterly Report for Quarter Ending February 28, 2022 (Form 10-Q) &#8211; Marketscreener.com<\/h3>\n<p>EACO : Quarterly Report for Quarter Ending February 28, 2022 (Form 10-Q).<\/p>\n<p>Posted: Wed, 24 Aug 2022 20:58:14 GMT [<a href='https:\/\/www.marketscreener.com\/quote\/stock\/EACO-CORPORATION-120792993\/news\/EACO-Quarterly-Report-for-Quarter-Ending-February-28-2022-Form-10-Q-41459059\/' rel=\"nofollow\">source<\/a>]<\/p>\n<\/div>\n<p>A company can write-off a bad debt by using either the Direct Write-off Method or the Allowance for Doubtful Accounts Method. This can only be done by businesses operating under an accounting method called Accrual Accounting.<\/p>\n<p>The difference between the balance in Accounts Receivable and the balance in the Allowance for Doubtful Accounts is called the net realizable value of the receivables. A disadvantage of factoring is that the company selling its receivables immediately receives cash. When companies sell their receivables to other companies, the transaction is called factoring. Michael Marz has worked in the financial sector since 2002, specializing in wealth and estate planning. After spending six years working for a large investment bank and an accounting firm, Marz is now self-employed as a consultant, focusing on complex estate and gift tax compliance and planning. The sacrifices a company incurred in order to produce benefits during the period are reported on the statement of changes in stockholders&#8217; equity.<\/p>\n<p>One of the most confusing chapters in your first accounting class is the bad debts and allowance for doubtful accounts chapter. Here, we will break it down step by step and provide some helpful resources to make this concept easier to understand. If Percent of Sales, take the current months\u2019 credit sales x the estimated percentage to determine the estimate.<\/p>\n<p>If a company is smaller and has a small number of customers who buy on credit , the business is able to use the Direct Write Off Method. When accounting for uncollectible receivables and using the percentage of sales method, the matching principle is violated. Which of the following statements is true when comparing the percent of sales method and the analysis of receivables method? The analysis of receivables method emphasizes matching revenues and expenses.<\/p>\n<p>If the Allowance for Doubtful Accounts has a balance from the previous month, the journal entry will be done for the difference between the current balance and the desired balance. When a customer pays an invoice that was previously written-off under the Direct Write-off Method, the debt must first be re-instated in the accounting records. Once re-instated, a payment can be applied to the re-instated invoice amount. The Direct Write-off <a href=\"https:\/\/online-accounting.net\/pledging-selling-direct-write-off-method\/\">gaap requires companies with a large amount of receivables to use the allowance method.<\/a> Method is only used by businesses with few Accounts Receivable accounts. This method does not conform to Generally Accepted Accounting Principles so it is not used for businesses with larger amounts and numbers of Accounts Receivable. Revising depreciation estimates affects the amounts of depreciation expense recorded in past periods. The book value of a fixed asset reported on the balance sheet represents its market value on that date.<\/p>\n<p>Direct write-off method Allowance method Both the direct write-off and allowance methods None of these choices are correct. Once you finalize the allowance estimate, you need a debit entry to \u201cBad Debts Expense\u201d so that the revenue reported on the income statement reflects the uncollectible amount. A corresponding credit entry to the allowance account is also necessary. Whenever you have sufficient information to draw the conclusion that a specific customer is unlikely to make payment, that is when you&#8217;ll reduce the AR balance. Since you&#8217;re using up some of the estimate, you make a debit entry to the allowance account in the amount of the customer&#8217;s invoice. You then permanently reduce accounts receivable by the same amount with a credit entry.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"256px\" alt=\"gaap requires companies with a large amount of receivables to use the allowance method.\"\/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Allowance for Doubtful Accounts | Accounting Student Guide How to Write-off Bad Debts Using the Aging of Accounts Receivable Allowance Method Allowance Method Estimating Allowance Account What is the Journal Entry if the Balance in Allowance for Doubtful Accounts is Zero? What is the Journal Entry for Percent of Sales Method for Bad Debts [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-223","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/phillyfilmmaker.com\/wp\/wp-json\/wp\/v2\/posts\/223","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/phillyfilmmaker.com\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/phillyfilmmaker.com\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/phillyfilmmaker.com\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/phillyfilmmaker.com\/wp\/wp-json\/wp\/v2\/comments?post=223"}],"version-history":[{"count":1,"href":"https:\/\/phillyfilmmaker.com\/wp\/wp-json\/wp\/v2\/posts\/223\/revisions"}],"predecessor-version":[{"id":224,"href":"https:\/\/phillyfilmmaker.com\/wp\/wp-json\/wp\/v2\/posts\/223\/revisions\/224"}],"wp:attachment":[{"href":"https:\/\/phillyfilmmaker.com\/wp\/wp-json\/wp\/v2\/media?parent=223"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phillyfilmmaker.com\/wp\/wp-json\/wp\/v2\/categories?post=223"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phillyfilmmaker.com\/wp\/wp-json\/wp\/v2\/tags?post=223"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}