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本文主要介绍ACCA考试《F3财务会计》辅导资料。希望本文能够帮助您更好的全面了解2012年ACCA考试的相关重点!!

8.3 Accounting for irrecoverable debts and receivable allowances

●Irrecoverable debts written off

- When the irrecoverable debts are written off, the double entry might be:

Dr.Irrecoverable debts

Cr.Receivable control account

- When an irrecoverable debt is subsequently received, the accounting entries are:

Dr.Cash

Cr.Irrecoverable debts

●Allowance for receivables

(a)Open up an allowance account

Dr.Irrecoverable debts account (expense)

Cr.Allowance for receivables

(b)In subsequent years

- calculate the new allowance required

- compare it with the existing balance on the allowance account

- calculate increase or decrease required

(only a movement in the allowance is charged to the I.S.)

(i)If a higher allowance is required:

Dr.Irrecoverable debts expense

Cr.Allowance for receivables

(ii)If a lower allowance is required:

Dr.Allowance for receivables

Cr.Irrecoverable debts expense

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