Final answer:
Adjustments to accounts receivable are common for sales returns, error corrections, and bad debt write-offs. Estimates of uncollectible accounts are not direct adjustments but are instead an allowance in anticipation of future bad debts. Thus, they do not involve actual changes to customer balances as the other options do.
Step-by-step explanation:
The question pertains to the accounts receivable management in accounting. Adjusting customer balances in the accounts receivable master data is a routine part of managing a company's finances. Such adjustments are necessary for a variety of reasons, including sales returns and allowances, which occur when a customer returns goods or is granted a discount for damaged or unsatisfactory goods. Reversals, mispostings, and other errors also necessitate adjustments as incorrect entries need to be corrected. Bad debt write-offs are required when it is determined that an account is uncollectible and must be removed from the accounts receivable balance.
However, estimates of uncollectible accounts do not lead to actual adjustments in customer balances because they are just that - estimates or provisions made in anticipation of potential future bad debts. These are accounted for in the allowance for doubtful accounts, which is a contra-asset account that indirectly reduces accounts receivable and does not affect individual customer balances unless a specific account is deemed uncollectible at a later date.
The final answer is that adjustments to customer balances in the accounts receivable master data will be necessary for all of the options listed, except for estimates of uncollectible accounts (d.), which are accounted for separately and do not involve direct adjustments to customer balances.