{"id":53998,"date":"2026-04-03T11:45:26","date_gmt":"2026-04-03T11:45:26","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-module-2\/lessons\/lesson-6-recovery-of-an-uncollectible-account-occasionally-3-2\/"},"modified":"2026-04-03T11:45:26","modified_gmt":"2026-04-03T11:45:26","slug":"lesson-6-recovery-of-an-uncollectible-account-occasionally-3-2","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-6-recovery-of-an-uncollectible-account-occasionally-3-2\/","title":{"rendered":"Lesson 6: Recovery of an uncollectible account Occasionally"},"content":{"rendered":"

\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Lesson 6: Understanding Account receivables
\n<\/h2>\n

Recovery of an uncollectible account<\/h3>\n

Recovery of an uncollectible account Occasionally, a company collects from a customer after it has written off the account as uncollectible. (Like the write-off of a bad debt, it affects only balance sheet accounts). The company makes 2 entries to record the recovery of a bad debt.<\/h5>\n

\u00a0<\/p>\n

(1) It reverses the entry made in writing off the account. This reinstates the customer’s account.<\/h5>\n

\u00a0
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

(1) It reverses the entry made in writing off the account. This reinstates the customer’s account.<\/h5>\n

\u00a0
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Note: This Method provides better matching on the income statement. It also ensures that companies state receivables on the balance sheet at their cash (net) realizable value. Cash (net) realizable value is the net amount the company expects to receive in cash. It excludes amounts that the company estimates it will not collects<\/h5>\n

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