Question Tag: Allowances for Receivables

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FA – May 2023 – L1 – SA – Q6 – Accounting Treatment for Bad and Doubtful Debts

Calculating the adjustment for doubtful receivables allowance in the profit or loss statement.

Shade Olu Enterprise had N182,000 allowances for receivables at the beginning of the period. At the end of the year the receivables balance was N2,956,000 and an estimate of doubtful receivables allowance of 5% was made on this amount. What adjustment should be made in the statement of profit or loss?

A. Increase in profit by N34,200

B. A charge of N34,200 to profit or loss

C. A charge of N147,800 to profit or loss

D. Increase in profit by N182,000

E. A charge of N216,200 to profit or loss

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FA – May 2023 – L1 – SA – Q6 – Accounting Treatment for Bad and Doubtful Debts

Calculating the adjustment for doubtful receivables allowance in the profit or loss statement.

Shade Olu Enterprise had N182,000 allowances for receivables at the beginning of the period. At the end of the year the receivables balance was N2,956,000 and an estimate of doubtful receivables allowance of 5% was made on this amount. What adjustment should be made in the statement of profit or loss?

A. Increase in profit by N34,200

B. A charge of N34,200 to profit or loss

C. A charge of N147,800 to profit or loss

D. Increase in profit by N182,000

E. A charge of N216,200 to profit or loss

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