摘要：ABSTRACT :In scientific writing, the author would like to know the amount of loss reserveaccounts by using (2) two methods: direct elimination method and back-upmethod based on analysis of aging, based on a percentage of sales, and based onthe percentage of the direct elimination method receivable.on large accounts andreturns are fixed while otherwise a backup method that is large and returns aredifferent accounts or balance sheet change.but changed because of the amountof reserves to offset losses on accounts receivable have clean.effect againstincome, the smaller the profits from the company's loss reserves, the greater theimpact on the balance sheet receivables.Dan will experience losses due toretained earnings on the liabilities side will be reduced. To facilitate thepreparation of this Scientific Writing, the author uses the methodology ofwriting, among others, study libraries and Field Studies
