{"id":24366,"date":"2025-08-13T17:44:54","date_gmt":"2025-08-13T17:44:54","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-6-estimating-the-allowance\/"},"modified":"2025-08-28T15:57:17","modified_gmt":"2025-08-28T15:57:17","slug":"lesson-6-estimating-the-allowance","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-6-estimating-the-allowance\/","title":{"rendered":"Lesson 6: Estimating the allowance"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"24366\" class=\"elementor elementor-24366\" wpc-filter-elementor-widget=\"1\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f5239e4 e-con-full e-flex e-con e-parent\" data-id=\"f5239e4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-931c61e e-con-full e-flex e-con e-child\" data-id=\"931c61e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-49a33a5 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"49a33a5\" 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-fafb5c4 e-con-full e-flex e-con e-child\" data-id=\"fafb5c4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2fc32b3 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"2fc32b3\" 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-e31a552 e-flex e-con-boxed e-con e-parent\" data-id=\"e31a552\" 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-d9ded0c exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"d9ded0c\" 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\">Estimating the allowance<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b14ff11 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"b14ff11\" 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;\">estimating the allowance 2 bases are used to determine this amount<\/span><\/h5><div>\u00a0<\/div>\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-b7a39dd exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"b7a39dd\" 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;\">Both bases are generally accepted. The choice is a management decision. Under both bases, the company must determine its past experience with bad debt losses<\/span><\/h5><div>\u00a0<\/div>\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-3c42aa7 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"3c42aa7\" 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\">percentage of sales\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-460c55d exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"460c55d\" 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=\"136\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/percentage-of-sales1.jpg\" class=\"attachment-large size-large wp-image-29410\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/percentage-of-sales1.jpg 678w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/percentage-of-sales1-600x124.jpg 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/percentage-of-sales1-300x62.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/percentage-of-sales1-18x4.jpg 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/percentage-of-sales1-220x45.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-de9302f exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"de9302f\" 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;\">Percentage-of-Sales In the percentage-of-sales basis, management estimates what percentage of credit sales will be uncollectible. This percentage is based on past experience and anticipated credit policy. applied on either total credit sales or net credit sales of the current year.<\/span><span style=\"color: #4f547b; font-size: 1rem; font-weight: 400;\">\u00a0<\/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-20c0894 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"20c0894\" 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=\"104\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/percentage-of-sales3.jpg\" class=\"attachment-large size-large wp-image-29412\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/percentage-of-sales3.jpg 990w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/percentage-of-sales3-600x95.jpg 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/percentage-of-sales3-300x47.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/percentage-of-sales3-768x121.jpg 768w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/percentage-of-sales3-18x3.jpg 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/percentage-of-sales3-220x35.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-fd59a3e exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"fd59a3e\" 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 Management estimated that1% of net credit sales will become uncollectible. If net credit sales for 2017 are $800,000, the estimated bad debt expense is $8,000 (1% * $800,000)<\/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-291c522 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"291c522\" 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\"><span style=\"font-size: 26.2501px\">percentage of receivables<\/span><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-172e29c exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"172e29c\" 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=\"565\" height=\"196\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/percentage-of-sales2.jpg\" class=\"attachment-large size-large wp-image-29411\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/percentage-of-sales2.jpg 565w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/percentage-of-sales2-300x104.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/percentage-of-sales2-18x6.jpg 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/percentage-of-sales2-144x50.jpg 144w\" sizes=\"(max-width: 565px) 100vw, 565px\" \/>\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-79adee3 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"79adee3\" 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;\">Under the percentage-of-receivables basis, the company prepares an aging schedule, in which it classifies customer balances by the length of time they have been unpaid. Because of its emphasis on time, the analysis is often called aging the accounts receivable.<\/span><\/h5><h5><span style=\"color: #000080;\">After the company arranges the accounts by age, it determines the expected bad debt losses based on past experience. usually, the longer a receivable is past due, the less likely it is to be collected<\/span><\/h5><h5><span style=\"color: #000080;\">\u00a0<\/span><\/h5><h5><span style=\"color: #000080;\">Example As shown below the estimated percentage uncollectible increases from 2% to 40% as the number of days past due increases<\/span><\/h5><div>\u00a0<\/div>\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-d0265fe exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"d0265fe\" 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=\"573\" height=\"213\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Table-6.png\" class=\"attachment-large size-large wp-image-29415\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Table-6.png 573w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Table-6-300x112.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Table-6-18x7.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Table-6-135x50.png 135w\" sizes=\"(max-width: 573px) 100vw, 573px\" \/>\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\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-24366","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: Estimating the allowance - 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-estimating-the-allowance\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 6: Estimating the allowance - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 6: Understanding Account receivables Estimating the allowance estimating the allowance 2 bases are used to determine this amount \u00a0 Both bases are generally accepted. 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The choice is a management decision. 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