Title: Module 3 Introduction: (CU3 M1)
Course: SkillsCom BA 112 16.0 > Section: Credit Unit 3 Module 1

This Module covers accounting for bad debts.

Module Outcomes:

- Describing how the bad debts expense account and the Allowance for Doubtful Accounts account are used to record bad debts.
- Using the income statement approach and the balance sheet approach to estimate the amount of bad debts expense.
- Preparing an aging of accounts receivable.
- Writing off an account using the Allowance for Doubtful Accounts method.
- Using the direct write-off method.