Accounting for uncollectible patient accounts The Metro County Hospital could not collect the amount billed to a patient who declared bankruptcy and had no assets with which to pay his debts. Assume the patient owed the hospital $3,000, which the hospital has expected to receive. Prepare the entry or entries necessary to record the uncollectible account. Description Debit Credit Bad debt expense 3,000 0 Allowance for uncollectible accounts 3,000 X How would this transaction have been reported if Metor were a nonprofit hospital, not governmental hospital? Prepare the journal entry that would be made by a nonprofit hospital. Description Debit Credit Allowance for uncollectible accounts 3,000 0 Patient accounts receivable 3,000 0