14 – Acctg for Uncollectible AR


  • 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.


14 Coversheet

PowerPoint – due to file size you will need to go to student shared drive to access the Lecture Series PP for 14-1.

14 Vocabulary Acct

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

14 mastery

14 Study Guide