If the Direct Write-Off Method of Accounting for Uncollectible Receivables

question 104

Multiple Choice

If the direct write-off method of accounting for uncollectible receivables is used, what general ledger account is credited to write off a customer's account as uncollectible?

• A) Uncollectible Accounts Expense
• B) Accounts Receivable
• C) Allowance for Doubtful Accounts
• D) Interest Expense

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Definitions:

Internal-External Scale

A psychological measure indicating the extent to which individuals attribute their successes or failures to internal factors (their own efforts) or to external factors (such as luck).

Nowicki-Strickland

A psychological assessment tool used to measure an individual's perceived locus of control.

Locus of Control

A psychological concept that refers to how strongly people believe they have control over the situations and experiences that affect their lives.

Locus of Control

A mental principle suggesting the level of conviction individuals possess regarding their ability to influence the circumstances and events impacting their existence.