Question Tag: Debt Recovery

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FA – May 2017 – L1 – SA – Q5 – Accounting Treatment for Bad and Doubtful Debts

Double-entry for cash received on previously written-off debt.

The double entry to record cash received in a subsequent year on debt which had been written off as bad in a previous period is

A. Debit trade receivables account, Credit cash account
B. Debit bad and doubtful debts expense account, Credit cash account
C. Debit cash account, Credit bad debt expense account
D. Debit trade receivables account, Credit bad debt expense account
E. Debit cash account, Credit profit or loss account

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FA – May 2017 – L1 – SA – Q5 – Accounting Treatment for Bad and Doubtful Debts

Double-entry for cash received on previously written-off debt.

The double entry to record cash received in a subsequent year on debt which had been written off as bad in a previous period is

A. Debit trade receivables account, Credit cash account
B. Debit bad and doubtful debts expense account, Credit cash account
C. Debit cash account, Credit bad debt expense account
D. Debit trade receivables account, Credit bad debt expense account
E. Debit cash account, Credit profit or loss account

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