General
Direct Write-Off of Uncollectible Account
Recording a loss when a specific customer's balance is confirmed as uncollectible.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Bad Debt Expense | Expense (+) | 850.00 | - |
| Accounts Receivable | Asset (-) | - | 850.00 |
💡 Accountant's Note
This method is used when no prior allowance (provision) was made. It directly reduces the accounts receivable balance.
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QA
Expert Analysis by Qusai Ahmad
General Accountant Supervisor & IFRS Specialist
Specialized in SAP GUI automation and Middle Eastern tax compliance. Building digital tools for the next generation of finance leaders.