1) The allowance for doubtful accounts is a contra account to cash.

2) The allowance for doubtful accounts is a contra account to accounts receivable and has a normal credit balance.

3) Under the allowance method, the recovery of an account previously written off results in an increase in income.

4) The percent-of-sales method for estimating uncollectibles is also known as the income statement approach.

5) Under the allowance method of accounting for uncollectible accounts, the entry to write off an account that is determined to be uncollectible includes a debit to bad-debt expense.

6) Under the allowance method, the entry to write off an account that has been deemed uncollectible has an impact on the net income of the firm.

7) Bad-debt expense is a contra asset account.

8) When using the allowance method, the entry to write off an accounts receivable has no effect on income.

9) It is possible to have a debit balance in the allowance for doubtful accounts account before adjusting journal entries at the end of the year.

10) It is normal to have a debit balance in the allowance for doubtful accounts account after adjusting journal entries at the end of the year.