This Birth Control Device Consists of a Small Piece of Plastic

question 18

Multiple Choice

This birth control device consists of a small piece of plastic that is inserted into the uterus by a health care provider.

• A) cervical cap
• B) IUD
• C) diaphragm
• D) female condom
• E) vaginal sponge

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Definitions:

Uncollectible Account

An account receivable that is considered to be uncollectible and is therefore written off as a loss.

Allowance Method

An accounting technique used to estimate and account for potential uncollectible accounts receivable.

Write-off

The accounting action of declaring that an asset or receivable value is reduced or eliminated, often due to uncollectibility or obsolescence.

Allowance for Doubtful Accounts

A contra-asset account used to estimate the amount of receivables that may not be collectible.