Which of the following accounts is not affected when an account receivable written off as uncollectible is unexpectedly collected?

Question

Quizplus · Accepted Answer

When an account receivable that was previously written off as uncollectible is unexpectedly collected, the accounts affected are Cash (increases), Accounts Receivable (no net effect since it's reestablished and then decreased), and Allowance for Bad Debts (decreased to reverse the write-off). Bad Debt Expense is not affected because the expense was recognized in the period the receivable was initially deemed uncollectible, not when it's collected.

Which of the Following Accounts Is Not Affected When an Account