A Company Writes Off a Specific Account as Uncollectible,but Later

question 77

Multiple Choice

A company writes off a specific account as uncollectible,but later the customer pays.The journal entry to record the reinstatement under the allowance method includes a(n) :

• A)decrease to Cash.
• B)decrease to Sales.
• C)increase to Allowance for Doubtful Accounts.
• D)decrease to Bad Debts Expense.

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Definitions:

Extinction

In psychology, the gradual weakening and disappearance of a conditioned response when the conditioned stimulus is no longer paired with the unconditioned stimulus.

Variable-Ratio Schedule

A reinforcement schedule where a response is reinforced after an unpredictable number of responses, making it very resistant to extinction.

Fixed-Interval Schedule

A type of reinforcement schedule in operant conditioning where rewards are delivered at fixed time intervals, provided the correct response is made.

Stimulus Generalisation

The psychological phenomenon in which responses to a specific stimulus become triggered by stimuli that are similar in some way to the original stimulus.