The allowance for bad debts is the amount expected to be uncollectible, but that still has the possibility of being collected. This means these amounts must be recorded for accounting purposes, but they should not affect customer balances because we still want to collect them. These amounts are recorded with journal entries like the following one:Documentation Index
Fetch the complete documentation index at: https://docs.upflow.io/llms.txt
Use this file to discover all available pages before exploring further.
| Account | Debit | Credit |
|---|---|---|
| Bad debt expense | $15,000 | |
| Allowance for doubtful accounts | $15,000 | |
- Change the type of Allowance for doubtful accounts to Other Current Assets instead of Account Receivables (only lines on Account Receivables accounts affect customer balances).
- Do not link the Allowance for doubtful accounts lines to a customer.
- Link Allowance for doubtful accounts lines to a fake customer, only used to record bad debt.