To account for doubtful accounts, begin with your business's current and historical accounts receivable records. These should detail the business's various customers and their order amounts, along with whether or not those customers have paid for their orders in the past. The allowance for doubtful accounts is recorded before the actual accounts are (or are not) paid. This means that unlike your power bill or the cost of printer paper, you will not know what your actual doubtful debt expense will be. In other words, at the end of the period, you will have recorded all credit sales (sales not paid on delivery or in cash) in full, regardless of if they have been paid or not. Therefore, to record the credit sales that may not be paid for, you will have to estimate them beforehand, using one of several accounting methods.  There are several different ways to go about estimating this expense, including:  Using a percentage of total sales Using individual risk analysis Using a combination of the two   Which one is the best choice for your business depends on the makeup of your customer base. The ideal consumer base and estimation process for each method are explained in the following steps.

Summary: Gather accounts receivable documents. Determine which estimation method to use.


If you are in a social situation, put away your phone, tablet, PC, and any other distracting electronic device. You cannot connect with others if you are constantly emerged in your devices. At a social engagement, give you full and undivided attention to the situation and people in front of you. You can connect with other people at a later time.  If you are an IPhone user, you can turn on the “Do Not Disturb function to prevent calls and text messages coming through until the function is turned off. This will prevent the temptation to check your phone. It is difficult to be present in a situation if you keep thinking about how excited you are to get out of your tight jeans or itchy dress. Wear clothing that is appropriate and comfortable, so you can focus on the present situation. When you are engaged in a conversation, do not think about how you will respond while someone is speaking. Instead, focus on what they are saying, and when it is your turn to respond, take two seconds before you're answering.   For example, if someone is telling a story about hiking with their dog, do not think of a story of you hiking with your own doggie as they are speaking. Fully engage in their story, then share your own. Empathize with the person’s story and share the same feelings with them. Say, for example, that you are as impressed as her, because this reminds you a similar event. To become present in situations, try being present with yourself. Try meditating by going to a quiet place, making yourself comfortable and focusing on deep breathing. Focus on how your body feels as you inhale and exhale. Repeat a single word or mantra or listen to repetitive music that calms you and clears your mind.  Spend at least five minutes each day doing nothing and being at peace with that.

Summary: Silence and put away all electronic devices. Make yourself physically comfortable. Wait at least two seconds before responding in a conversation. Practice presence exercises at home.


You may be more familiar with softener sheets by the name of dryer sheets, but in either case, the odor fighting properties of this product are perfect for de-stinking shoes. You can simply push a sheet into each shoe, or you can slip one underneath each insole. Used dryer sheets can also be used to combat shoe odor. This is a great way to recycle, and will leave your shoes smelling laundry-fresh. Dryer sheets are relatively thin and light, and the heat of your foot will help release its odor fighting ingredients. However, sometimes dryer sheets can bunch up in the toes of your shoe and become uncomfortable. If you find this happens to you, leaving dryer sheets in your shoes while you're out and about might not be the best option.  Most sheets will last about a week before the odor fighting potential is lost. Once your dryer sheets stop smelling fresh, you can throw it out and replace it with a fresh one. If your shoes have thin insoles or you have sensitive feet, or if you find that dryer sheets uncomfortably wad up in your shoes, you may only want to use dryer sheets when your shoes are off.  A few hours with dryer sheets inserted will usually be enough to chase away the stink. Severe cases might benefit from a night spent with dryer sheets inserted in each shoe.

Summary: Tuck fabric softener sheets into your shoes. Wear your shoes with dryer sheets. Remove the dryer sheets when the odor is gone.


When writing about your achievements and activities, avoid going into details about unimportant aspects. Keep your descriptions to-the-point; this will make them more powerful to the reader. Ideally, a resume shouldn’t be more than a page or two long. Any longer and the reader will begin to gloss over the content.  Bad example: “I was on the Student Council, and attended the meetings every week. We had a lot of good debates in these meetings. Most of the debates were about how the school should be run.” Good example: “Elected to Student Council, led the council in many debates about school policy.” While you should never lie, or even embellish, on a resume you should draw attention to your accomplishments. You aren’t trying to get your fellow students admitted, so focus on what you have done.  Bad example: “Took Student Council notes.” Good example: “Managed all Student Council documents and meeting minutes.” When you write your descriptions, begin each point with an action word that will make it pop out to admissions officers. This will help keep your descriptions concise and impactful.  Never use “I” in a resume.  Bad example: “In charge of several committees, including the Homecoming and Prom committee.” Good example: “Chaired the Homecoming and Prom committees.” If you received good grades in high school, be absolutely sure to draw attention to them. Include a GPA score if over 3.0, and list your class rank or percentile if you have access to it. Good SAT or ACT scores as well as any honors programs should be listed as well. If you have space, you can list some of the AP and college-level course you have taken. If you have a lot of extracurricular activities to list, then space on the resume can become an issue. When listing your extracurricular activities, pay special attention to anything that you took a leadership role in. This could be a section leader in the marching band, a team captain, volunteer coordinator, new student orientation, and much more. A strong volunteer section on your resume will help show that you care and take the initiative to help others. Try to have at least two or three volunteer entries to help you stand out. Throughout your academic career, you may have become fluent in a foreign language or mastered one or more computer software programs.  These are things admissions officers look for and should be included on your college resume. Before printing and sending out your resume to colleges with your applications, have your resume proofread by at least two other people. Try to have a guidance counselor take a look at it to see if they have any recommendations. A resume should never be sent out with grammatical errors or misinformation.
Summary: Be concise. Don’t be modest. Use powerful verbs and action words. Showcase your grades. Focus on leadership. Show that you care. Highlight special skills. Proofread your resume.