{"id":24359,"date":"2025-08-13T17:42:01","date_gmt":"2025-08-13T17:42:01","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-6-how-companies-value-accounts-receivable-and-record-their-disposition\/"},"modified":"2025-08-28T15:48:02","modified_gmt":"2025-08-28T15:48:02","slug":"lesson-6-how-companies-value-accounts-receivable-and-record-their-disposition","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-6-how-companies-value-accounts-receivable-and-record-their-disposition\/","title":{"rendered":"Lesson 6: How Companies value accounts receivable and record their disposition."},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"24359\" class=\"elementor elementor-24359\" wpc-filter-elementor-widget=\"1\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ac7e7c e-con-full e-flex e-con e-parent\" data-id=\"2ac7e7c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-38221c8 e-con-full e-flex e-con e-child\" data-id=\"38221c8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-67044ee exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"67044ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" class=\"attachment-large size-large wp-image-16861\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png 96w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-10x12.png 10w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-42x50.png 42w\" sizes=\"(max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-88bff7a e-con-full e-flex e-con e-child\" data-id=\"88bff7a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e1e3e81 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"e1e3e81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Lesson 6: Understanding Account receivables\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5bccc41 e-flex e-con-boxed e-con e-parent\" data-id=\"5bccc41\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f55eb6 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"5f55eb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">How Companies value accounts receivable and record their disposition.\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8cd479 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"c8cd479\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">Companies report accounts receivable on the balance sheet as an asset. But determining the amount to report is sometimes difficult because some receivables will become uncollectible this credit losses recorded as Bad Debt Expense<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b62b9c3 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"b62b9c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">There are 2 methods in accounting for valuing uncollectable accounts:\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2fd960c2 e-flex e-con-boxed e-con e-parent\" data-id=\"2fd960c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e56d3c2 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-n-accordion\" data-id=\"4e56d3c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1310\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1310\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Direct write-off method foruncollectible accounts:  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1310\" class=\"elementor-element elementor-element-24371adf e-con-full e-flex e-con e-child\" data-id=\"24371adf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1310\" class=\"elementor-element elementor-element-7ab4d7ae e-con-full e-flex e-con e-child\" data-id=\"7ab4d7ae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d379ead exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"d379ead\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">when a company determines a particular account to be uncollectible, it charges the loss to Bad Debt Expense.<\/span><\/h5><h5><span style=\"color: #000080;\">Example, Warden Co. writes off as uncollectible M. E. Doran&#8217;s $200 balance on December 12. Warden&#8217;s entry is as follows:<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6de32e exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"a6de32e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"660\" height=\"87\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Dec12.jpg\" class=\"attachment-large size-large wp-image-29396\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Dec12.jpg 877w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Dec12-600x79.jpg 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Dec12-300x39.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Dec12-768x101.jpg 768w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Dec12-18x2.jpg 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Dec12-220x29.jpg 220w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ef9047 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"4ef9047\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">Note: Unless bad debt losses are insignificant, the direct write-off method is not acceptable for financial reporting purposes, as bad debt expense recorded in a period different from the period in which they record the revenue opposing the matching principle. Nor does the receivable balance in the balance sheet reflects the amount the company actually expects to receive.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1311\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1311\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\">  Allowance method for uncollectible accounts: <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1311\" class=\"elementor-element elementor-element-776bef24 e-con-full e-flex e-con e-child\" data-id=\"776bef24\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1311\" class=\"elementor-element elementor-element-fd6fa90 e-con-full e-flex e-con e-child\" data-id=\"fd6fa90\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-24eb9f22 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"24eb9f22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">The allowance method of accounting for bad debts involves estimating uncollectible accounts at the end of each period and reduces receivables in the balance sheet by the same amount.<\/span><\/h5><h5><span style=\"color: #000080;\">GAAP requires the allowance method for financial reporting purposes when bad debts are material in amount<\/span><\/h5><h5><span style=\"color: #000080;\">The allowance method has three essential features:<\/span><\/h5><h5><span style=\"color: #000080;\">Companies estimate uncollectible accounts receivable. They match this estimated expense against revenues in the same accounting period in which they record the revenues.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58faefd exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"58faefd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">Example: The credit manager estimates that $12,000 of these sales will be uncollectible.<\/span><\/h5><h5><span style=\"color: #000080;\">Companies debit estimated uncollectible to Bad Debt Expense (Reported in the income statement as an operating expense &#8211; usually as a selling expense) and credit them to Allowance for Doubtful Accounts (contra account to Accounts Receivable) through an adjusting entry at the end of each period.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cac9471 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"cac9471\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"660\" height=\"103\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Dec31.jpg\" class=\"attachment-large size-large wp-image-29397\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Dec31.jpg 933w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Dec31-600x94.jpg 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Dec31-300x47.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Dec31-768x120.jpg 768w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Dec31-18x3.jpg 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Dec31-220x34.jpg 220w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-862ec7e exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"862ec7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"292\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/BalanceSheet.jpg\" class=\"attachment-large size-large wp-image-29392\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/BalanceSheet.jpg 785w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/BalanceSheet-600x265.jpg 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/BalanceSheet-300x133.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/BalanceSheet-768x339.jpg 768w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/BalanceSheet-18x8.jpg 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/BalanceSheet-113x50.jpg 113w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-24359","lesson","type-lesson","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lesson 6: How Companies value accounts receivable and record their disposition. - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-6-how-companies-value-accounts-receivable-and-record-their-disposition\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 6: How Companies value accounts receivable and record their disposition. - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 6: Understanding Account receivables How Companies value accounts receivable and record their disposition. 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