When an Account Is Written Off Using the Allowance Method

question 123

Multiple Choice

When an account is written off using the allowance method, the

• A)cash realizable value of total accounts receivable will increase.
• B)net accounts receivable will decrease.
• C)allowance account will increase.
• D)net accounts receivable will stay the same.

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Definitions:

COMA Model

A theoretical framework or model. If "COMA" refers to a specific established model, it requires more context as it could relate to various disciplines. Without additional context, a generic definition cannot be provided.

Summative Evaluations

Comprehensive assessments conducted at the end of a project, program, or educational course to measure its overall effectiveness or outcomes.

Kirkpatrick's General Model

A widely used framework for evaluating training programs, categorizing the outcomes into four levels: reaction, learning, behavior, and results.

Return on Investment

A financial metric used to assess the profitability or efficiency of an investment, calculated by dividing the benefit (return) of an investment by the cost of the investment.