Professional Documents
Culture Documents
25,4
25,4
150
ovision For Doubtful Debts Profit And Loss
2005 2005 Bad Debts 298
Dec 31 Profit & Loss 100 Provision For Doubtful Debts 100
2006 2006 Bad Debts 386
Jan 1 Bal B/D 100 Provision For Doubtful Debts 30
Dec 31 Profit & Loss 30 2007 Bad Debts 344
130 2008 Bad Debts 477
2007 Provision For Doubtful Debts 35
Jan 1 Bal B/D 130
130
2008
Jan 1 Bal B/D 115
Dec 31 Profit & Loss 35
150
2009
Jan 1 Bal B/D 150
Balance Sheet
$ $ $ $
2005 Debtors 12,000 2007 Debtors 14,000
Less Provision 100 11,900 Less Provis 115 13,885
2006 Debtors 15,000 2008 Debtors 18,000
Less Provision 130 14,870 Less Provis 150 17,850