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Increasing the allowance for uncollectible accounts is done by recording a debit to an expense account (bad debt expense) and a credit to the allowance for uncollectible accounts, a valuation account on the balance sheet that reduces accounts receivable. Working capital is current assets minus current liabilities. Reducing accounts receivable will reduce current assets, while current liabilities will not change. This will result in a decrease in working capital, not an increase.
Increasing the allowance for uncollectible accounts is done by recording a debit to an expense account (bad debt expense) and a credit to the allowance for uncollectible accounts, a valuation account on the balance sheet that reduces accounts receivable. The acid test ratio (also called the quick ratio) is Cash + Marketable Securities + Accounts Receivable divided by Current Liabilities. Reducing accounts receivable will reduce the numerator of the ratio while the denominator remains the same. The result will be a decrease in the acid test ratio, not an increase.
Increasing the allowance for uncollectible accounts is done by recording a debit to an expense account (bad debt expense) and a credit to the allowance for uncollectible accounts, a valuation account on the balance sheet that reduces accounts receivable. Increasing expenses will cause a decrease in net income and thus in equity. It will also cause a decrease in accounts receivable and total assets. Total debt will not change. When debt (the numerator) remains the same while assets (the denominator) decrease, the ratio increases rather than decreases.
Increasing the allowance for uncollectible accounts is done by recording a debit to an expense account (bad debt expense) and a credit to the allowance for uncollectible accounts, a valuation account on the balance sheet that reduces accounts receivable. Thus, accounts receivable and current assets will decrease as a result. The current ratio is current assets divided by current liabilities. A decrease in current assets (the numerator) while current liabilities (the denominator) remain the same leads to a reduction in the current ratio.