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hello and welcome to the session in which we would look at cpa exam questions that deals with account receivable allowance for doubtful accounts and bad debt expense those topic are extremely important on the cpa exam as well as your accounting courses because all companies will sell on account as a result you will have allowance accounts and bad debt expense what im gonna do in this session start with easy questions then proceeds to more challenging questions now if youre studying for the cpa exam or if you are an accounting student i strongly suggest you check out my website farhatlectures.com whether you have a cpa review course or not which you should have a cpa review course i dont replace this course what i can do i can be an alternative or a backup explanation for your cpa review course i explain the material differently i would say differently im not going to say better or worse just differently and this might be good enough for you to increase your score by 10 to 15 points