Competencies:
- 51: Record uncollectible accounts receivable
After studying Chapter 14, in addition to defining key terms, you will be able to:
- LO1 Explain the purpose of the allowance method for recording losses from uncollectible accounts.
- LO2 Estimate uncollectible accounts expense using an aging of accounts receivable.
- LO3 Record the adjusting entry for the allowance for uncollectible accounts.
- LO4 Write off an uncollectible account receivable.
- LO5 Account for the collection of an account receivable that was written off.
- LO6 Record the acceptance of a note receivable.
- LO7 Account for the collection of a note receivable.
- LO8 Account for a dishonored note receivable.
PowerPoint – due to file size you will need to go to student shared drive to access the Lecture Series PP for 14-1.
Chapter 14 Text book Uncollectible AR
14-1 wkrprs, PP 14-1 lecture series
14-2 wkrprs, PP 14-2 part 1 lecture series, PP 14-2 part 2 lecture series
14-3 wkprs, PP 14-3 Part 1 lecture series, PP 14-3 Part 2 lecture series