The traveller experiences fatigue, disorientation, sleep difficulties, impaired concentration and physical performance, anxiety, loss of appetite and constipation. Jet lag will usually disappear within about three days after arrival. There are, however a number of ways to minimise the impact: Start the journey in as relaxed a state as possible. Ensure a good sleep the night before flying, allow plenty of time to get to the airport.
The .014 is the average percentage of uncollectible accounts receivable during year 1 through year 3. On the other hand, since that data suggest uncollectible accounts are increasing, from 1.25% in year 1 to 1.55% in year 3, the company could estimate its uncollectible accounts receivable to be $255 ($15,000 x .017).
Two methods of accounting for uncollectible accounts are the. direct write-off method and the allowance method. Allowance for Doubtful Accounts has a credit balance of $500 at the end of the year (before adjustment), and uncollectible accounts expense is estimated at 3% of net sales. If net sales are $600,000, the amount of the adjusting entry to record the provision for doubtful accounts is.