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Accounting for Accounts Receivable and Bad Debt Expense
Lynch, Luann J.; Benazzo, Jack Technical Note C-2473 / Published February 21, 2024 / 12 pages. Collection: Darden School of Business
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Product Overview

This technical note provides an overview of accounting for accounts receivable. Students will learn how to account for sales on account, record write-offs and recoveries of accounts receivable, and estimate of bad debt expense using both the aging method and percent of sale method.




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  • Overview

    This technical note provides an overview of accounting for accounts receivable. Students will learn how to account for sales on account, record write-offs and recoveries of accounts receivable, and estimate of bad debt expense using both the aging method and percent of sale method.

  • Learning Objectives