Rothman Company use the direct write-off method and writes off an uncollectible account. The company's required journal entry to write off an uncollectible account requires a debit to Accounts Receivable and a credit to Allowance for Doubtful Accounts. Allowance for Doubtful Accounts and a credit to Accounts Receivable. Accounts Receivable and a credit to Bad Debts Expense. Bad Debts Expense and a credit to Accounts Receivable