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Estimating Allowance for Doubtful Accounts Thunderwood Industries has a past his

ID: 2423065 • Letter: E

Question

Estimating Allowance for Doubtful Accounts

Thunderwood Industries has a past history of uncollectible accounts, as shown below.

Age Class                           Percent Uncollectible

Not past due                                     2%

1-30 days past due                            6%

31- 60 days past due                          12%

61 - 90 days past due                          30%

over 90 days past due                         75%

Estimate the allowance for doubtful accounts, based on the aging of receivable information provided in the chart below

                                                                                                 Thunderwood Industries

                                                                                      Estimate the Allowance for Doubtful Accounts

                                 Balance            Not Past Due             Days Past Due 1-30         Days Past Due 31-60           Days Past Due 61-90               Days Past Due Over 90

Total receivables             833,500               488,000                         166,500                                96,000                                    43,000                                        40,000

Percentage uncollectible                       2%_____                             6%____                           12%_______                              30%________                             75% _________

Allowance for doubtful accounts ________    _________                 ___________               _______________                ________________                  ____________________

Explanation / Answer

Statement showing Estimating the allowance for doubtful accounts Age Class Balance   Not Past Due Days Past Due 1-30   Days Past Due 31-60 Days Past Due 61-90 Days Past Due Over 90 Total receivables                   833,500.00           488,000.00               166,500.00              96,000.00             43,000.00                 40,000.00 Percentage uncollectible    2% 6% 12% 30% 75% Allowance for doubtful accounts                9,760.00                    9,990.00              11,520.00             12,900.00                 30,000.00

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