Which of the Following Entries Would Be the Appropriate Entry

question 91

Multiple Choice

Which of the following entries would be the appropriate entry for writing off an uncollectible account receivable under the allowance method?

• A)Dr.Bad Debt Expense Cr.Accounts Receivable
• B)Dr.Sales Cr.Accounts Receivable
• C)Dr.Accounts Receivable Cr.Bad Debt Expense
• D)Dr.Allowance for Doubtful Accounts Cr.Accounts Receivable

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Definitions:

Smoothed Series

A data series that has been modified to eliminate random fluctuations and highlight long-term trends or cycles.

Original Time Series

Data collected in sequence over time, which has not been modified or transformed, used for analysis or forecasting.

Centered Moving Average

A method used in time series analysis to smooth data points by creating averages of different subsets of the full data set.

Four-Period Moving Average

A method to smooth out data by calculating the average of each set of four consecutive periods.