Customer A

question 165

Short Answer

Customer A. Smith owed Stonebridge Electronics $325. On April 27, 2016, Stonebridge determined this account receivable to be uncollectible and wrote off the account. The company uses the direct write-off method. On July 15, 2016, Stonebridge received a check for $325 from the customer. How should the July 15, 2016 transaction be recorded?

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Definitions:

Systematic Desensitization

Systematic Desensitization is a behavior therapy technique used to reduce phobic disorders by gradually exposing the person to the anxiety-producing stimulus in a controlled manner.

Client-centered Therapy

A psychotherapeutic approach developed by Carl Rogers, emphasizing unconditional positive regard, empathy, and genuineness in the therapeutic relationship to facilitate client growth.

Aversive Conditioning

A form of behavioral training in which noxious stimuli are associated with undesirable behaviors to reduce their occurrence.

Cognitive-behavioral Therapy

A form of psychotherapy that treats problems and boosts happiness by modifying dysfunctional emotions, behaviors, and thoughts.