Available under Creative Commons-ShareAlike 4.0 International License. Classification of receivables Accounts receivables Allowance methods of accrual accounting for bad debts Writing off a bad debt determined to be unrecoverable in allowance methods for accounts receivables bad debt tracing of gst transactions in allowance method for writing off bad debts from the initial credit sale other differences between percentage of net sales allowance method, and ageing of accounts receivables allowance method Recovery of bad debts previously written off Management indices for receivables ethical issues with receivables ‹ previous up next › 1852 reads