The balance in allowance for uncollectible accounts must be considered prior to end of period adj.when using?

Question

direct charger off method
both direct charge of method and percentage of net sales method,
percentage of net sales method,
accounts receivable aging method,

(accounts receivable aging method??)

Answer 1

Yup, you're right. The answer is AR aging method.

Aging method - In general, the longer an account balance is overdue, the less likely the debt is to be paid. Therefore, many companies maintain an accounts receivable aging schedule, which categorizes each customer's credit purchases by the length of time they have been outstanding. Each category's overall balance is multiplied by an estimated percentage of uncollectibility for that category, and the total of all such calculations serves as the estimate of uncollectible accounts . Assume estimated uncollectible accounts are $5,000. If the allowance account has an existing credit balance of $400, the adjusting entry includes a $4,600 debit to uncollectible accounts expense and a $4,600 credit to allowance for uncollectible accounts.

Here's an excellent site with illustrations.