When Using the Allowance Method to Estimate Uncollectible Accounts Receivable

question 124

Multiple Choice

When using the allowance method to estimate uncollectible accounts receivable based on an analysis of receivables shows that $640 of accounts receivables are uncollectible. The Allowance for Doubtful Accounts has a debit balance of $110. The adjusting entry at the end of the year will include a credit to Allowance for Doubtful Accounts in the amount of:

• A) $110
• B) $640
• C) $530
• D) $750

---

Definitions:

Positive Reinforcement

Increasing behaviors by presenting positive reinforcers. A positive reinforcer is any stimulus that, when presented after a response, strengthens the response.

Discriminative Stimulus

A stimulus in the environment that increases the likelihood of a particular response being emitted due to its association with a reinforcement.

Operant Response

Is a behavior or action that is a consequence of the operant conditioning process, wherein behaviors are modified through reinforcement or punishment.

Reinforced

In psychology, refers to the process of strengthening a behavior by providing a reward or removing an adverse stimulus after the behavior occurs.