The General Ledger Account for Accounts Receivable Shows a Debit $\begin{array}{llr} \text { Uncollectible Accounts Expense} &6,000\\ \text {Allowance for Uncollectible Accounts } &&6,000\\\end{array}$

question 179

Multiple Choice

The general ledger account for Accounts Receivable shows a debit balance of $25,000.Allowance for Uncollectible Accounts has a credit balance of $1,500.Net sales for the year were $250,000.In the past,3 percent of sales have proved uncollectible,and an aging of accounts receivable resulted in an estimate of $10,000 of uncollectible accounts receivable. Using the percentage of net sales method,the entry to record the Uncollectible Accounts Expense is:

• A)\(\begin{array}{llr}
• \text { Uncollectible Accounts Expense} &6,000\\
• \text {Allowance for Uncollectible Accounts } &&6,000\\
• \end{array}\)
• B)\(\begin{array}{llr}
• \text {Uncollectible Accounts Expense } &7,500\\
• \text { Allowance for Uncollectible Accounts} &&7,500\\
• \end{array}\)
• C)\(\begin{array}{llr}
• \text { Uncollectible Accounts Expense } &9,000\\
• \text { Allowance for Uncollectible Accounts } &&9,000\\
• \end{array}\)
• D)\(\begin{array}{llr}
• \text { Uncollectible Accounts Expense } &10,000\\
• \text { Allowance for Uncollectible Accounts } &&10,000\\
• \end{array}\)

Distinguish between individuals with external vs. internal locus of control.

Comprehend personality characteristics like authoritarianism, Machiavellianism, and their impact on organizational behavior.

Acknowledge the legal and ethical considerations in using personality tests for hiring.

Recognize the role of personality in job performance and team building.

---

Definitions:

Intellectual Standards

Criteria that guide the quality of thought processes, such as clarity, accuracy, precision, and relevance.

Diabetes

A chronic condition characterized by elevated levels of blood glucose (sugar), arising from issues in insulin production, action, or both.

Hygiene Habits

Practices and routines aimed at maintaining cleanliness and good health, such as washing hands, brushing teeth, and bathing regularly.

Sponge Bath

A method of bathing that involves using a sponge or cloth to wash a person's body who is unable to take a traditional bath or shower.