The direct write-off method of accounting for uncollectible accounts Group of answer choices emphasizes the matching of expenses with revenues is often used by small companies and companies with few receivables emphasizes balance sheet relationships emphasizes cash realizable value

is often used by small companies and companies with few receivables

Explanation:

Accounts receivable are payments a company is supposed to recieve from its debtors at some point in the future. However when the debts cannot be collected the direct method is used to write off the debt.

This method is generally used by small businesses and those with few account receivables.

The journal entry passed will debit Bad Debts Accounts and credit Accounts Receivable.

Direct write off is not generally used because it overstates profit from sales by overstating accounts receivable.

The allowance method gives a clearer picture of profit and debt profile of the business

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