Question

Under the allowance method for estimating uncollectible accounts, the entry to write off an account:

Answer 1

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DEBIT TO ALLOWANCE for Doubtful Accounts and a credit to Accounts Receivable.

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When a specific customer's account is identified as uncollectible, it is written off against the balance in the allowance for bad debts account.

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Answer 2

$\large\rm\color{Brown}Answer:$

Debit to allowance for Doubtful Accounts and a credit to Accounts Receivable.