Other
University of Massachusetts: Accounts Receivable
This site presents quiz questions and problems, complete with solutions, that illustrate various aspects of accounts receivable. Included are the accounts receivable turnover ratio, uncollectible accounts, and aging accounts receivable.
McGraw Hill
Glencoe/mc Graw Hill: Uncollectible Accounts Case Study
This case study requires analyzing the uncollectible accounts receivable of CFS, Inc., and determining adjusting entries using both direct write-off and allowance methods. Additional Internet research activities are included.
Wolters Kluwer
Biz Filings: Accounting for Bad Debts
This article gives an overview of accounting for uncollectible accounts and explains procedures for both cash and accrual basis systems.