Bad Debts and Bad Debts Provision
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.
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