Journal entries are required by the depositor for all of the following except a collection of a note receivable b. bank errors e bank service charges dan NSF check 10. Intermal controls are concerned with Internal a. only manual systems of accounting. b. the extent of government regulations c. safeguarding assets d. preparing income tax retums. CHAPTER 9 QUESTIONS 11. When an account becomes uncollectible and must be written off, a. Allowance for Doubtful Accounts should be credited. b. Accounts Receivable should be credited. C. Bad Debt Expense should be credited. d. Sales Revenue should be debited. 12. If an account is collected after having been previously written off, a. the allowance account should be debited. b. Only the control account needs to be credited. c. both income statement and balance sheet accounts will be affected. d. there will be both a debit and a credit to accounts receivable. . A reasonable amount of uncollectible accounts is evidence a. that the credit policy is too strict. b. that the credit policy is too lenient. c. of a sound credit policy. d. of poor judgments on the part of the credit manager. Bad Debt Expense is considered a. an avoidable cost of doing business on a credit basis. b. an internal control weakness. c. a necessary risk of doing business on a credit basis. d. avoidable unless there is a recession. Final. Page 4 of 12