The balance in Allowance for Uncollectible Accounts must be considered prior to end-of-period adjustment when using which of the following methods?

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The balance in Allowance for Uncollectible Accounts must be considered prior to end-of-period adjustment when using the accounts receivable aging method. This is because the aging method relies on estimating the amount of uncollectible accounts based on the age of the accounts receivable, and the balance in the Allowance for Uncollectible Accounts is used to offset the estimated uncollectible accounts. The percentage of net sales method does not require consideration of the existing balance in the allowance account.

The Balance in Allowance for Uncollectible Accounts Must Be Considered