How do uncollectible accounts affect income statements, balance sheets, and statements of cash flows?

December 9, 2009 - 4:26 pm

When you write off doubtful accounts, how does it affect your income statements, balance sheets, and statements of cash flows?
This is just a general question. The assignment gave numbers and such, but the information was so limited. I really like your answer. I’m still confused on why it is that way though.

Answer:

When using the allowance method:
No effect on income statement
No effect on balance sheet
No effect on statement of cash flows

When using the direct - write off method:
Income statement: Expenses will increase (net income will decrease)
Balance sheet: Total assets will decrease
No effect on statement of cash flows

One Response to “How do uncollectible accounts affect income statements, balance sheets, and statements of cash flows?”

  1. EJ (Philippines) Says:

    Answer:

    When using the allowance method:
    No effect on income statement
    No effect on balance sheet
    No effect on statement of cash flows

    When using the direct - write off method:
    Income statement: Expenses will increase (net income will decrease)
    Balance sheet: Total assets will decrease
    No effect on statement of cash flows
    References :
    My brain only.

Leave a Reply