When using the allowance method of accounting for uncollectible accounts,the recovery of a bad debt would be recorded as a debit to Cash and a credit to Bad Debts Expense.

The recovery of a bad debt would be recorded as a debit to Cash and a credit to the Allowance for Doubtful Accounts, not Bad Debts Expense. This is because the bad debt expense was already recorded when the customer initially defaulted on the payment, and the recovery is simply reducing the amount of the previously established allowance.