Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 25 - No. 42)

A company has accounts receivable of $100,000 and an allowance for doubtful accounts with a credit balance of $2,000. If the company writes off an uncollectible account of $500, what is the balance of the allowance for doubtful accounts after the write-off?
$2,500
$1,500
$100,000
$500

Explanation

The write-off decreases the allowance balance by $500, from $2,000 to $1,500.

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