Fatmah Alghamdi Acct 213
CH 9 Entries
1 -Account Receivable
Date Accounts Receivable ! xxx
Sales Revenue xxx
( To record sale on account)
Sales Returns and Allowances ! xxx
Accounts Receivable ! ! xxx
( To record merchandise retuned )
Cash ! xxx
Sales Discounts ! xxx
Accounts Receivable ! !
xxx
(To record collection of accounts receivable)
Allowance Method
Bad Debt Expense !
xxx
! ! Allowance for Doubtful Accounts ! ! xxx
(To record estimate of uncollectible accounts)
Allowance for Doubtful Accounts ! xxx
! ! Accounts Receivable ! !xxx
(Write off of uncollectible accounts)
Recovery of an Uncollectible Account
-
facto
-.
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