{"id":4081,"date":"2023-01-23T19:43:41","date_gmt":"2023-01-23T22:43:41","guid":{"rendered":"http:\/\/www.nailympion.com.ar\/index.php\/?p=4081"},"modified":"2023-08-25T08:08:38","modified_gmt":"2023-08-25T11:08:38","slug":"2-0-allowance-for-doubtful-accounts-office-of-the","status":"publish","type":"post","link":"http:\/\/www.nailympion.com.ar\/index.php\/blog\/2023\/01\/23\/2-0-allowance-for-doubtful-accounts-office-of-the\/","title":{"rendered":"2 0 Allowance for Doubtful Accounts Office of the University Controller"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;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\">Understanding the Allowance for Doubtful Accounts<\/a><\/li>\n<li><a href=\"#toc-1\">What Is a Contra Account?<\/a><\/li>\n<li><a href=\"#toc-2\">How to Calculate Straight Line Depreciation<\/a><\/li>\n<li><a href=\"#toc-5\">Recording a bad debt expense using the direct write-off method<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='margin-left:auto;margin-right:auto' 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\" width=\"252px\" alt=\"the allowance for doubtful accounts is a contra asset account that equals\" \/><\/p>\n<p>The most prevalent approach \u2014 called the \u201cpercent of sales method\u201d \u2014 uses a pre-determined percentage of total sales assumption to forecast the uncollectible credit sales. The actual payment behavior of customers, or lack thereof, can differ from management estimates, but management\u2019s predictions should improve over time as more data is collected. The first entry reverses the bad debt write-off by increasing Accounts Receivable (debit) and decreasing Bad Debt Expense (credit) for the amount recovered. The second entry records the payment in full with Cash increasing (debit) and Accounts Receivable decreasing (credit) for the amount received of $15,000.<\/p>\n<ul>\n<li>Though this allowance for doubtful accounts is presented on the balance sheet with other assets, it is a contra asset that reduces the balance of total assets.<\/li>\n<li>You only have to record bad debt expenses if you use accrual accounting principles.<\/li>\n<li>In order to balance the journal entry, a debit will be made to the bad debt expense for $4,000.<\/li>\n<li>With the account reporting a credit balance of $50,000, the balance sheet will report a net amount of $9,950,000 for accounts receivable.<\/li>\n<li>For example, a customer takes out a $15,000 car loan on August 1, 2018 and is expected to pay the amount in full before December 1, 2018.<\/li>\n<\/ul>\n<p>The allowance for doubtful accounts, aka bad debt reserves, is recorded as a contra asset account under the accounts receivable account on a company\u2019s balance sheet. It\u2019s a contra asset because it\u2019s either valued at zero or has a credit balance. In this context, the contra asset would be deducted from your accounts receivable assets and considered a write-off. An allowance for doubtful accounts, or bad debt reserve, is a contra asset account (either has a credit balance or balance of zero) that decreases your accounts receivable.<\/p>\n<h2 id=\"toc-0\">Understanding the Allowance for Doubtful Accounts<\/h2>\n<p>Companies technically don&#8217;t need to have an allowance for doubtful account. If it does not issue credit sales, requires collateral, or only uses the highest credit customers, the company may not need  to estimate uncollectability. Those who  are struggling with recording contra accounts may benefit from utilizing some of the best accounting software currently available.<\/p>\n<div style='text-align:center'><\/div>\n<p>The balance sheet method is another simple method for calculating bad debt, but it too does not consider how long a debt has been outstanding and the role that plays in debt recovery. In order to balance the journal entry, a debit will be made to the bad debt expense for $4,000. Although the accounts receivable is not due in September, the company still has to report credit losses of $4,000 as bad debts expense in its income statement for the month.<\/p>\n<h2 id=\"toc-1\">What Is a Contra Account?<\/h2>\n<p>The allowance can accumulate across accounting periods and may be adjusted based on the balance in the account. Contra accounts are used to reduce the value of the original account directly to keep financial accounting records clean. The desired&nbsp;$6,000 ending credit balance in the Allowance for Doubtful Accounts serves as a \u201ctarget\u201d in making the adjustment. At the end of year 20, the car and the accumulated depreciation accounts will be written off from the balance sheet, as the car will be a fully depreciated asset. Sometimes, both accounts can be written in a single line if they don&#8217;t represent a large portion of the assets. In case the CA account is not listed in the balance sheet, it must be listed in the footnotes of the financial statement for the users to be informed.<\/p>\n<p>All categories of estimated uncollectible amounts are summed to get a total estimated uncollectible balance. That total is reported in Bad Debt Expense and Allowance for Doubtful Accounts, if there is no carryover balance from a prior period. If there is a carryover balance, that must be considered before recording Bad Debt Expense. The balance sheet aging of receivables method is more complicated than the other two methods, but it tends to produce more accurate results. For example, say a company lists 100 customers who purchase on credit and the total amount owed is $1,000,000. The $1,000,000 will be reported on the balance sheet as accounts receivable.<\/p>\n<h2 id=\"toc-2\">How to Calculate Straight Line Depreciation<\/h2>\n<p>In Exhibit 1, the aging schedule shows that the older the receivable, the less likely the company is to collect it. The most common contra equity account is called &#8220;treasury stock.&#8221; This special account decreases the <a href=\"https:\/\/dodbuzz.com\/running-law-firm-bookkeeping\/\">Running Law Firm Bookkeeping: Consider the Industry Specifics in the Detailed Guide<\/a> number of shares outstanding in the market because the company repurchases some of the shares from its buyers. Therefore, it reduces the value of shareholders&#8217; equity by the amount paid for those repurchased stocks.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' 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\" 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How to Calculate Straight Line Depreciation Recording a bad debt expense using the direct write-off method The most prevalent approach \u2014 called the \u201cpercent of sales method\u201d \u2014 uses a pre-determined percentage of total sales assumption to forecast the uncollectible credit sales. The [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-4081","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>2 0 Allowance for Doubtful Accounts Office of the University Controller - Nailympion Argentina<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.nailympion.com.ar\/index.php\/blog\/2023\/01\/23\/2-0-allowance-for-doubtful-accounts-office-of-the\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2 0 Allowance for Doubtful Accounts Office of the University Controller - Nailympion Argentina\" \/>\n<meta property=\"og:description\" content=\"Content Understanding the Allowance for Doubtful Accounts What Is a Contra Account? How to Calculate Straight Line Depreciation Recording a bad debt expense using the direct write-off method The most prevalent approach \u2014 called the \u201cpercent of sales method\u201d \u2014 uses a pre-determined percentage of total sales assumption to forecast the uncollectible credit sales. 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