Purpose: To help familiarize you with the financial reporting of a real company in order to further your understanding of the chapter material you are learning.
This case will address the accounts receivable reflected on Columbia Sportswear’s Balance sheet. We will once again refer to the annual report for Columbia Sportswear located in Appendix A in order to answer some questions related to Columbia Sportswear’s receivables.

Requirements
1. What was the net Accounts Receivable balance as of December 31, 2010? What was the net Accounts Receivable balance as of December 31, 2009? Did the amount of accounts receivable increase or decrease during the year?
2. Based on Columbia Sportswear’s balance sheet, does it appear that the allowance method is used to account for uncollectible receivables? Why or why not?
3. Can you determine the total amount of Accounts Receivable Columbia Sportswear had as of December 31, 2010?
4. Did the amount of the allowance for doubtful accounts increase or decrease during 2010? What was the total amount of bad debts written off by Columbia Sportswear in 2010?