direct write-off method of accounting for uncollectible accounts receivable – (Ekonomi / Bisnis)

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Apa itu direct write-off method of accounting for uncollectible accounts receivable – (Ekonomi / Bisnis)? yang dimaksud dengan direct write-off method of accounting for uncollectible accounts receivable – (Ekonomi / Bisnis) adalah kata yang memiliki artinya, silahkan ke tabel. direct write-off method of accounting for uncollectible accounts receivable – (Ekonomi / Bisnis) biasanya ada dalam kamus atau glossary berikut ini untuk penjelasan apa arti makna dan maksudnya.


Pengertian direct write-off method of accounting for uncollectible accounts receivable adalah:

Subjek Definisi
Accounting ? direct write-off method of accounting for uncollectible accounts receivable : A method which defers the recording of bad debt expense until the final and conclusive determination of an account receivable's uncollectibility. Such an approach is unacceptable under GAAP because it violates the matching principle that requires the recording of expenses in the period in which they benefit a company's operations. The costs of bad debts benefit operations in the period in which revenues are originally recognized on the sale giving rise to the ultimately uncollectible account. In order to recognize bad debt expense in the proper period under the matching principle, a method of estimating future uncollectibility must be used in the period that accounts receivable originate. The allowance method of accounting for uncollectible accounts receivable uses such an approach and is required under GAAP in accounting for bad debt expense.
Definisi ?


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