The entry to write off a specific customers account for a company using an Allowance for Doubtful Accounts would be:

The entry to write off a specific customers account for a company using an Allowance for Doubtfal Accounts would be: debit Bad debt (Unckllectible Accounts) expense credit AHowance for Doubtful accounts debit Allowance for Doubtful accounts credit Account Reccivable debit Accounts Receivable credit Allowance for Doubtful Accounts debit Allowance for Doubtful accounts credit Bad debt expense