Albert Robins Company, Inc. -- Trade Receivables

12 Pages Posted: 21 Oct 2008

See all articles by Mark E. Haskins

Mark E. Haskins

University of Virginia - Darden School of Business

Rebecca Bray

affiliation not provided to SSRN

Multiple version iconThere are 2 versions of this paper

Abstract

This case raises the question, How does a company reasonably estimate and record entries for uncollectible trade receivables and under what circumstances are receivables written off as uncollectible? The required accounting transactions for the case involve estimating a receivables allowance both as a percentage of sales and as a percentage of accounts receivable, and making specific account judgments under the direct write-off method. The subjective issues involve analyzing and assessing a company's methods of collection and accounting for bad debts.

Keywords: assets, balance sheet, accounting, financial accounting, balance sheet

JEL Classification:

Suggested Citation

Haskins, Mark E. and Bray, Rebecca, Albert Robins Company, Inc. -- Trade Receivables. UVA-C-2245, Available at SSRN: https://ssrn.com/abstract=907966

Mark E. Haskins (Contact Author)

University of Virginia - Darden School of Business ( email )

P.O. Box 6550
Charlottesville, VA 22906-6550
United States
434-924 -4826 (Phone)

HOME PAGE: http://www.darden.virginia.edu/faculty/haskins.htm

Rebecca Bray

affiliation not provided to SSRN

No Address Available

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