Accounts Receivable Training: Bad Debts

This accounts receivable training covers the proper accounting for receivables and related issues surrounding uncollectible accounts/bad debts are presented in this course.  A brief discussion of the direct write-off method will explain why the allowance method is the better approach.  The subtle differences between the Balance Sheet approach vs. the Income Statement approach are presented.  Additionally, simple interest on notes receivable are calculated and detailed examples are provided.