Students are often confused by the impact and timing of recording transactions and events that affect the net realizable value of accounts receivable and bad debts. This instructional resource uses a comprehensive problem to illustrate an interactive approach of teaching and learning concepts related to accounting for accounts receivable and bad debts in a principles of financial accounting course.

This article is from the Accounting Instructors’ Report, an electronic journal that provides teaching tips and insights to those who teach accounting and other business courses.


Angela Hwang, Eastern Michigan University
Andrew Romanowski, Baker Tilly Virchow Krause
Daniel R. Brickner, Eastern Michigan University


Read Learning the Accounting for Accounts Receivable and Bad Debts: An Interactive Approach.