Two methods of accounting for uncollectible accounts are the A. direct write-off method and the allowance method. B. allowance method and the accrual method. C. allowance method and the net realizable method. D. direct write-off method and the accrual method

Option A. direct write-off method and the allowance method

Explanation:

The allowance method it's when the company at the end of each accounting year register an entry to anticipate losses during the next year, this method works by an estimation of losses each year.

By the Direct write-off method the company doesn't anticipate the losses, it register it at the moment it occurs.