a . when recording uncollectible accounts expense , it is not possible to know which specific accounts will not pay .
b . uncollectible accounts that are written off must be accumulated in a separate account .
c . a liability results when a credit sale is made .
d . management needs to accumulate all the credit losses over the years .
8 . Under the direct write-off method of accounting for uncollectible accounts , Bad Debts Expense is debited
a . when a credit sale is past due .
b . at the end of each accounting period .
c . sales have been made . whenever a pre-determined amount of credit d . when an account is determined to be uncollectible