ACCT 2101 at University of Georgia

3. The Allowance Method

in Topic 7 (Video 3 of 6)
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The Allowance Method is where we spend most of our time when accounting for bad debts. Under the allowance method, we have two more methods: The Income Statement Method and the Balance Sheet Method. Here, we simply introduce the allowance method.

The Rest Of The Videos

1 A/R and Bad Debts Introduction 7:09
2 Direct Method 4:15
3 The Allowance Method
You are here. 		8:56
4 Income Statement vs Balance Sheet Methods 13:14
5 Net Credit Sales 5:20
6 Write Offs and Reinstatements 8:26
Topic 8 →

Topic 7 Practice Problems

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1 The Effect of Bad Debt Expense Easy
2 Calculating Bad Debts Moderate
3 The Effect of Uncollectible Accounts Moderate
4 Using the Balance Sheet Method Hard
← Topic 6

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