General

Recovery of Previously Written-Off Bad Debt

Recording cash received from a customer whose balance was already written off in a prior period.

Account NameTypeDebit ($)Credit ($)
CashAsset (+)500.00-
Uncollectible Accounts RecoveryRevenue (+)-500.00

💡 Accountant's Note

When a 'dead' debt is suddenly paid, you recognize the cash and record it as other income or a reduction in bad debt expense.

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