Go to: http://www.accountingworkbook.com/ to download the problems. If you'd like to become a member an gain access to over 100 "Members Only" tutorial videos found on http://www.accountingworkbook.com/ - click the join button or click this link: / @tony-bell Module 5 examines receivables. We learn about the allowance for doubtful accounts and writing off bad debts. We learn two allowance methods: the percentage of sales method (income statement method) and the aging of receivables method (balance sheet method).