Under the Direct Write-Off Method of Accounting for Uncollectible Accounts

question 173

Multiple Choice

Under the direct write-off method of accounting for uncollectible accounts:

• A) The current year uncollectible accounts expense is less than the expense would be under the income statement approach.
• B) The relationship between the current period net sales and current period uncollectible accounts expense illustrates the matching principle.
• C) The Allowance for Doubtful Accounts is debited when specific accounts receivable are determined to be worthless.
• D) Accounts receivable are not stated in the balance sheet at net realizable value, but at the balance of the Accounts Receivable ledger account.

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Definitions:

Successive Approximations

A method of shaping behavior by rewarding actions that are progressively closer to the desired behavior.

Shaping

The process of reinforcing closer and closer approximations to a desired behavior in order to teach a new behavior.

Operant Conditioning

is a method of learning that employs rewards and punishments for behavior.

Skinner Box

An experimental apparatus developed by B.F. Skinner for studying behavioral conditioning in animals, typically through rewards and punishments.