When the Direct Write Off Method Is Used, What Is

question 44

Multiple Choice

When the direct write off method is used, what is the general journal entry to write off bad debts?

• A) Debit allowance for doubtful debts; credit accounts receivable
• B) Debit bad debts expense; credit accounts receivable
• C) Debit accounts receivable; credit bad debts expense
• D) Debit accounts receivable; credit allowance for doubtful debts

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Definitions:

Physical Punishment

The application of physical power aimed at making someone feel pain, without causing harm, in order to achieve correction or manage behavior.

Negative Reinforcement

A behavioral principle where the removal of an unpleasant stimulus strengthens a behavior’s occurrence.

Omission Training

A method in behavioral psychology where a desirable outcome is removed following unwanted behavior, as a form of negative punishment.

Extinction

In behavioral psychology, the gradual decrease and eventual disappearance of a conditioned response when it is no longer reinforced.