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Which statement is not true? Cash and cash equivalents are the first items repor

ID: 2448571 • Letter: W

Question

Which statement is not true?

Cash and cash equivalents are the first items reported under current assets.

Current assets are normally reported in order of their liquidity.

All receivables that are expected to be realized in cash beyond 265 days are reported in the non-current assets section.

Disclosures related to receivables are reported on the financial statement notes.

If the allowance method of accounting for uncollectible receivables is used, what general ledger account is debited to write off a customer's account as uncollectible?

Accounts Receivable

Uncollectible Accounts Expense

Interest Expense

Allowance for Doubtful Accounts

The Lowery Co. uses the direct write-off method of  accounting for uncollectible accounts receivable. Lowery has a customer whose accounts receivable balance has been determined to likely be uncollectible. The entry to write off this account would be which of the following?

debit Bad Debt Expense; credit Allowance for Doubtful Accounts

debit Bad Debt Expense; credit Accounts Receivable

debit Sales Returns and Allowance; credit Accounts Receivable

debit Allowance for Doubtful Accounts; credit Accounts Receivable

Explanation / Answer

Solution:

(A).

(B). Uncollectible Accounts Expense

(C). Journal Entry For direct write-off uncollectible accounts receivable:

Allowance for Doubtful Accounts A/c Dr

To Accounts Receivables A/c