You have no items in your shopping cart.

Albert Robins Company, Inc.?Trade Receivables
Haskins, Mark E.; Bray, Rebecca Case C-2245 / Published June 8, 2006 / 12 pages.
Format Price Quantity Select
PDF Download
$6.75
Printed Black & White Copy
$7.00

Product Overview

This case raises the question: How does a company reasonably estimate and record entries for uncollectible trade receivables, and under what circumstances are receivables written off as uncollectible? The required accounting transactions for the case involve estimating a receivables allowance both as a percentage of sales and as a percentage of accounts receivable and making specific account judgments under the direct write-off method. The subjective issues involve analyzing and assessing a company's methods of collection and accounting for bad debts.


  • Videos List

  • Overview

    This case raises the question: How does a company reasonably estimate and record entries for uncollectible trade receivables, and under what circumstances are receivables written off as uncollectible? The required accounting transactions for the case involve estimating a receivables allowance both as a percentage of sales and as a percentage of accounts receivable and making specific account judgments under the direct write-off method. The subjective issues involve analyzing and assessing a company's methods of collection and accounting for bad debts.

  • Learning Objectives