That statement is false
The emotional condition or mood that's experienced by the interviewers by the time of interview could affect the outcome of the interview.
For example, let's say that the interview is conducted after the interviewer is being scolded by his/her boss. In this situation, it is very likely that every single mistake that the interviewee does would annoy the interviewer more than it usually does.
$100 a month because it will reduce the amount of debt owed
Answer: d. Taking the difference between the unadjusted balance in the allowance account and the desired balance of the allowance account.
Explanation: Bad debt expense is an unfortunate cost of doing business with customers on credit and recognizing bad debts leads to an offsetting reduction to accounts receivable on the balance sheet.
The balance-sheet approach for estimating bad debts expresses uncollectible accounts as a percentage of accounts receivable. That is, it takes the difference between the current balance of allowance for doubtful accounts and the amount calculated.
Therefore, if a company uses the balance sheet approach to estimate bad debt expense, bad debt expense for a period can be determined by taking the difference between the unadjusted balance in the allowance account and the desired balance of the allowance account.
