When an Account Receivable Is Written Off Under the Direct

question 1

Multiple Choice

When an account receivable is written off under the direct write-off method, the accounting equation is kept in balance because

• A) assets and equity both decrease by the same amount.
• B) assets both increase and decrease by the same amount.
• C) assets and equity both increase by the same amount.
• D) equity both increases and decreases by the same amount.

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Definitions:

Class Members

Constituents of a class in object-oriented programming that include both data fields (variables) and methods (functions) of the class.

UML

Unified Modeling Language, a standardized modeling language used in software engineering to visualize the design of systems.

Structured Programming

A programming paradigm aimed at improving the clarity, quality, and development time of a computer program by making extensive use of subroutines, block structures, and loops.

Adaptor Pattern

A software design pattern that allows interfaces of incompatible classes to work together by wrapping them in an adapter class.