3.7 Bad and doubtful debts (Bad Deb) refers to the effort to collect receivables ago. But did not receive payment from the debtors of these. And cut off from the account for doubtful accounts (Doubtful Accounts) represents the receivables expected to be collected are not. As the cost of the accounting period. But do not hold a charge under the Code or Allowance for doubtful accounts Allowance for doubtful accounts (Allowance for Doubtful Accounts) represents the amount set aside for loans that are not expected to be charged. Revaluation account is set up to show as a deduction from the accounts receivable on the balance sheet. The balance is the net value of the receivables are expected to keep their money. The bad debts have accounted for about two ways: 1. Directly off. The easy way When I was a real bad By debit - write-offs (510) x, xxx.- Credit - Accounts receivable (103) x, Xxx.- 2. How allowance. The calculation of the percentage of sales. I believe that the sell-offs tend to think the proportion of sales. Or calculation of the percentage of total receivables. The only cause bad debtors. (This way you have the original. To be deducted from the calculation), or may be calculated from the individual debtor. To get around the fact that the top end. When calculated, then Accounted for using debit - doubtful debts (510) x, xxx.- Credit - Allowance for doubtful accounts (104) x, xxx.- when that will be billed receivables. The accounting The debit - Allowance for doubtful accounts (104) x, xxx.- Credit - Accounts receivable (103) x, xxx.- bad debt is defined as loans that have gone bad cut. After the money was paid to the Company. Whether some or all of the notes have two scenarios: 1. Cut the actual bad debt. To set up new accounts Save the money The Debit - Accounts receivable (104) x, xxx.- credit - bad debt recoveries (404) x, xxx.- debit - Cash (101) x, xxx.- Credit - Accounts receivable (103) x, Xxx.- 2. the allowance for bad debt To set up new accounts and reduce the allowance for doubtful accounts. Save the money The Debit - Accounts receivable (103) x, xxx.- Credit - Allowance for doubtful accounts (104) x, xxx.- debit - Cash (101) x, xxx.- Credit - Accounts receivable (103) x, xxx.-.
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