The document discusses various accounting topics including: 1) Accounts receivable entries that record the disposition of receivables when they are sold to a factor. The entries detail the cash received plus any service charges. 2) Bad debts are accounted for under the direct write-off method by recording an adjusting entry to bad debt expense to write off a specific customer's uncollectible balance. 3) Receivables are frequently classified as accounts receivable, notes receivable, and other receivables.