Beg bal

Credit
Sales

Accounts receivable
XXX
XXX (A) XXX cash collection (B)

A/R
previously
written off
now
collectible XXX (E)

End bal

Uncollectibl
XXX e and written
(D) off

XXX

Allowance for doubtful account

XXX Beg bal
Bad debt Expense
XXX (C)

Uncollectibl
e and written XXX
off
(D)

A/R
previously
written off
XXX now
(E) collectible

XXX End bal

A: Record Credit Sales

D: Record write off an actual accounts receivable balance

DR Accounts receivable XXX

CR Sales XXXX

DR Allowance for doubtful account XXX

CR Accounts Receivable XXX

B: Record Cash Collection

E: Record accounts receivable previously written off now

collectible

DR Cash XXX
CR Accounts Receivable XXX
C: Record Bad Debt Provision
DR Bad debt expense XXX
CR Allowance for doubtful Account XXX

DR Accounts receivable XXX

CR Allowance for doubtful account XXX
DR Cash XXX
CR Accounts receivable XXX