As i have made appropriate estimated balance for allowance of uncollectible accounts that is 180,000 and existing balance is 20,000. There is a difference 160,000 for which adjusting entry needs to be made. I would consider the impact of 160,000 on the financial statement as a whole like my profit is overstated, Account Receivable is overstated. After that, i would consider that what is the materiality of the company. As 160,000 is too insignificant impact for the stakeholder or whether it is significant. If i consider that its too significant so adjusting entry must be made

As i discussed with controller and he told me to revise the working with illogical reason which has no rationale and provided the reason that we need extra income so there is a threat of self-interest for the controller. As you are an assistant controller, you might be intimidated for your job and future career.

But this will compromise your ethics

Your integrity will be compromised you will not be fair

Your professional competence will be compromised

Your objectivity will be compromised

Safeguards what u can apply

1. U can report to higher authority such as VP Finance
2. U can also report to HR if there is some guidance in company book to discuss such issues with HR
3. U can discuss with any relevant authority
4. If there is no option, at last you should not do this job