Following Generally Accepted Accounting Principles,which Method of Estimating Uncollectible Accounts

question 69

Multiple Choice

Following Generally Accepted Accounting Principles,which method of estimating uncollectible accounts is NOT acceptable?

• A)allowance method
• B)percent-of-sales method
• C)aging-of-receivables method
• D)direct write-off method

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Definitions:

Modeling

Modeling is a learning process in psychology where individuals learn behaviors, attitudes, or emotional reactions through observing the behaviors of others.

Cognitive Restructuring

A set of cognitive therapy techniques for changing a person’s maladaptive beliefs or interpretations through persuasion and confrontation.

Systematic Desensitization

A behavioral therapy technique designed to reduce phobic responses and anxiety through gradual exposure to the feared object or situation paired with relaxation exercises.

Muscular Relaxation

The process of relieving tension in the muscles, leading to a state of physical comfort and reduced stress.