Direct Method - ACCT 2101, University of Georgia

in Topic 7 (Video 2 of 6)

4 minutes

The Direct Method of accounting for bad debts is not used very often, and is super easy. We won't spend too much time here.

The Rest Of The Videos

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

	Click Here to View All Topic 7 Problems at Once	View
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