If the allowance method of accounting for uncollectible receivables is used, what general ledger account is credited to write off a customer's account as uncollectible?

A. Uncollectible Accounts ExpenseB. Accounts ReceivableC. Interest ExpenseD. Allowance for Doubtful Accounts

B. Accounts Receivable

Explanation:

In the allowance method of accounting for uncollectible receivables the Uncollectible Accounts Expense is recognice against Allowance for Doubtful Accounts in advance to a customer's account became uncollectible acording to different variables. This is done at the closer of the financial period, like it follows: Uncollectible Accounts Expense (Debit) - Allowance for Doubtful Accounts (Credit).

Then, when a customer's account became uncollectible the Uncollectible Accounts Expense is already recognise, so you write off the customer's account agaisnt the Allowance for Doubtful Accounts like it followws: Allowance for Doubtful Accounts (Debit) - Accounts Receivable (Credit).

Therefore the general ledger account credited to write off a customer's account as uncollectible is Accounts Receivable