Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 30 - No. 47)

If a company has an uncollectible account receivable and has not used the allowance method, the journal entry to write off the bad debt will include a:
Debit to Bad Debt Expense.
Credit to Accounts Receivable.
Debit to Accounts Receivable.
Credit to Bad Debt Expense.

Explanation

Accounts Receivable is a decrease in value when it's uncollectible.

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