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Allowance for Doubtful Accounts

by Online Tutorial & Training Guide | Oct 15, 2025 | Assets, Chart of Accounts, Terminologies

A contra-asset account estimating the portion of receivables unlikely to be collected. It aligns revenues with probable losses. It prevents overstating assets in financial reports.

  • Additional Paid-In Capital
  • Contingent Liabilities
  • Sales Returns and Allowances
  • Useful Life
  • Credit Note
  • Freight and Shipping Expense
  • Interest Income
  • Direct Costs
  • Royalty Income
  • Variance Report

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