To Record Estimated Uncollectible Accounts Using the Allowance Method, the Adjusting

question 52

Multiple Choice

To record estimated uncollectible accounts using the allowance method, the adjusting entry would be a

• A)debit to Accounts Receivable and a credit to Allowance for Doubtful Accounts.
• B)debit to Bad Debt Expense and a credit to Allowance for Doubtful Accounts.
• C)debit to Allowance for Doubtful Accounts and a credit to Accounts Receivable.
• D)debit to Loss on Credit Sales and a credit to Accounts Receivable.

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Definitions:

Pavlovian Conditioning

Also known as classical conditioning, it is a learning process that occurs when two stimuli are repeatedly paired: a neutral stimulus and one that evokes a natural response.

Joseph Wolpe

A South African psychiatrist known for developing systematic desensitization, a method used in behavior therapy to treat phobias and other anxiety disorders by gradually exposing the patient to the anxiety source.

Mary Cover Jones

An early psychologist known for her work in counter-conditioning, effectively using this technique to cure phobias.

Conditioned Response

the learned reaction to a conditioned stimulus that occurs as a result of previous conditioning.