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Published in:
1987 | OriginalPaper | Chapter
Bad Debts and Bad Debts Provision
Author : P. Stevens
Published in: Work Out Accounting GCSE
Publisher: Macmillan Education UK
Included in: Professional Book Archive
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Examination questions involving bad debts can be centred around the accounting entries to record the writing off of bad debts and the creation, increase and decrease of bad debts provisions. Alternatively, their treatment can be examined as part of a larger question such as a final accounts question. If you can master the principles necessary to answer the first type of question, you should have no difficulty with the second type of question.