When the Allowance Method of Recognizing Losses from Uncollectible Accounts

question 9

Multiple Choice

When the allowance method of recognizing losses from uncollectible accounts is used,the entry to record the write-off of a specific account consists of a debit to

• A) Uncollectible Accounts Expense and a credit to Accounts Receivable.
• B) Allowance for Doubtful Accounts and a credit to Accounts Receivable.
• C) Uncollectible Accounts Expense and a credit to Allowance for Doubtful Accounts.
• D) Accounts Receivable and a credit to Allowance for Doubtful Accounts.

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Definitions:

Delayed Reinforcement

A method of reinforcement in which there is a delay between the target behavior and the delivery of the reinforcing stimulus, affecting the strength and rate of the behavior.

Conditioned Stimulus

A previously neutral stimulus that, after being associated with an unconditioned stimulus, evokes a conditioned response.

Conditioned Response

A learned response to a previously neutral stimulus that has become associated with an unconditioned stimulus.

Cigarette Smoke

The smoke produced by burning tobacco in cigarettes, which contains a complex mixture of chemicals harmful to health.