Accounting question: which method of accounting for bad debts expense?

Question

is this: accounts receivable

allowance for doubtful accounts

sales

is it the direct write off method or the allowance method. and can you tell?

Answer 1

Allowance for doubtful accounts

Answer 2

In theory, allowance for doubtful accounts, in reality, left off the books completely.

Answer 3

When you have an "allowance" account, you are using the Allowance Method.  

Direct write off method does not utilize an allowance account.