Allowance for Receivables Double Entry

The allowance for receivable is creating by debiting Accounts Receivable and crediting Allowance for Doubtful Accounts as shown below:

                           Accounts Receivable a/c   XXX

                                                                 Allowance for Doubtful Accounts a/c   XXX

(Estimation for Uncollectible Accounts Is Created)

Here is Allowance for doubtful accounts is a Contra asset Account as it is the reversal of accounts receivable. It is just an estimation to match Uncollectible Accounts Expense with the unpaid invoices of sales for the accounting period according to Matching Principle GAAP.