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Showing posts with the label Allowance For Doubtful Accounts And Sales Returns And Allowances

Difference Between Allowance For Doubtful Accounts and Sales Returns and Allowances

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1. Allowance For Doubtful Accounts  is the estimation either on Net Sales ( I n come Stateme n t-Approach ) or o n Accou n ts Receivable ( Bala n ce Sheet-Approach ) that some portio n of U n paid i n voices will n ot be recovered from customers i n future while Sales Returns are returning of goods sold from our customers who find Goods Unsatisfactory, Lower Quality, etc. Sales Allowance is the given to customers when he agrees to retain the goods sold to him at a reduction of Selling Price of good sold. 2. The Journal Entry For Allowance For Doubtful Debts is shown below:              Uncollectible Accounts Expense a/c      XXX                                                                     Allowance For ...