Ageing Buckets and the Allowance for Doubtful Accounts: a Provision Matrix
This lesson is part of the course
In this lesson
You age Larkspur Supply Co.'s open invoices at 30 June 2026 with a lookup table, apply a loss rate to each bucket and work out the bad debt expense needed to bring the allowance to the required balance.
Buy the course once for $9.99 to unlock every lesson and lab, the final exam and the certificate – lifetime access, no subscription.
Lessons in this course
- The Invoice Ledger: Open Items and Balances by Customer with SUMIFS Locked
- DSO Two Ways: the Simple Ratio and the Count-Back Method Locked
- Collection Effectiveness Index (CEI): How Much of the Collectible AR Came In Locked
- Ageing Buckets and the Allowance for Doubtful Accounts: a Provision Matrix Locked
- Credit Limits and Utilisation: Over-Limit Flags and the Order-Release Test Locked
- Payment Behaviour: Average Days Late per Customer with AVERAGEIFS Locked
- The Dunning Schedule: Which Reminder Is Due Today? Locked
- Bad-Debt Write-Off, Recovery and the Allowance Roll-Forward (Journal and Chart) Locked