If the direct charge-off method of accounting for uncollectible receivables is used, what general ledger account is debited to write off a customer's account as uncollectible? A)Accounts Receivable B)Allowance for Doubtful Accounts C)Uncollectible Accounts Expense D)Uncollectible Accounts Payable

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When using the direct charge-off method, the account that is debited to write off a customer's account as uncollectible is the Uncollectible Accounts Expense account. This is because this method writes off the specific uncollectible account directly, rather than adjusting the allowance for doubtful accounts. Option A is incorrect because Accounts Receivable is not directly reduced in the direct charge-off method. Option B is incorrect because the allowance for doubtful accounts is not adjusted under this method. Option D is incorrect because Uncollectible Accounts Payable is not a valid account as accounts payable refers to amounts owed to creditors, not from customers.

If the Direct Charge-Off Method of Accounting for Uncollectible Receivables