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Joshua company had the following information in 2016. Accts Rec 12/31/16.....$15

ID: 2342755 • Letter: J

Question

Joshua company had the following information in 2016.

Accts Rec 12/31/16.....$15000

Allowance for uncollected account 12/31/16 (before adjustment).....$950

credit service revenue during 2016.....$45000

Cash service revenue during 2016.....$15000

Collections from customers on account during 2016.......$45000

If uncollectible accounts are determined by the aging-of-receivables method to be $ 1 240, the uncollectible account expense for 2016 would be $ 290. Using the aging-of-receivables method, the balance of the Allowance account after the adjusting entry at year-end 2016 would be

Explanation / Answer

Answer

>Unadjusted balance in Allowance account = $ 950 Credit

>Adjusted balance of Allowance account required as per ‘aging of receivables’ method = Uncollectible accounts determined = $ 1,240

>Uncollectible account expense for 2016 given = $ 290 [which is calculated as $ 1240 - $950]

> The adjustment entry would have been:

Accounts title

Debit

Credit

Uncollectible account expense

$                                         290.00

    Allowance for Uncollectible expense

$                        290.00

Adjusted balance of Allowance account = Old Balance + Amount by which Allowance account is credited in the adjusting entry.

= $ 950 + $ 290

= $ 1,240 Credit = Answer = Balance of Allowance account after adjusting entry.

Accounts title

Debit

Credit

Uncollectible account expense

$                                         290.00

    Allowance for Uncollectible expense

$                        290.00