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T/PT15-2018/SPRING/ADP- Accour ????/PT 15-2018/SPRING/ADP / Week 3. Systems, Cas

ID: 2558545 • Letter: T

Question

T/PT15-2018/SPRING/ADP- Accour ????/PT 15-2018/SPRING/ADP / Week 3. Systems, Cash and Recevables / Chapter 10b Some Company uses the allowance method for handling receivables. Total Sales f the year were $1,075,000 ($750,000 credit sales and $325,000 cash sales). The unadjusted balance for Accounts Receivable was is $93,000 debit balance and Allowance for Doubtful Accounts $1,975 DEBIT balance. For each unrelated situatic below, provide the Dec 31 adjusting entry for Bad Debt Expense, post the entry to T-accounts, and show how accounts receivable would appear on the balance sheet a) Some company estimates that 1% of credit sales will be uncollectible. Date Description Debit Credit Dec 31 Bad Debt Expense Allowance for Doubtful Accounts

Explanation / Answer

Situtation (a): Some company estimates that 1% of the credit sales will be uncollectable

Total credit sales made during the year : $750,000

Estimated doubtful debts = 1% of the credit sales = $750,000 x 1% = $7,500

The following journal entry shall be passed:

Situtation (b): Some company estimates that 8% of the accounts receivable will be uncollectable

Accounts receivable = $93,000

Estimated doubtful debts = 8% of the Accounts receivable = 8% x 93,000 = 7,440

The balance for Allowance for doubtful accounts is negative $1,975 (Debit balance), hence the company needs to provide additional Allowance for doubtful accounts by $1,975. Hence the company is required to provide a total allownace of $ 9,415 ($7,440 + $1,975).

The following journal entry shall be passed:

Date Description Debit Credit December 31 Bad debts expense $7,500 December 31 Allowance for doubtful Accounts $7,500