Accounting JAMB

Determine the provision for bad debts to profit and loss account?

Use the information below to answer questions

Sundry debtor………………N20,000
Provision for bad debts……..N500

Provision for bad debt at 4% of sundry debtors.

A. N500
B. N820
C. N1300
D. N300

Correct Answer:

Option D –  N1300

Explanation

The business owner made a provision of 500 as bad debt. Total debt owed was 20,000. At the end of the period, bad debts was 4%. Hence we have;

4% x 20000
0.04 x 20000 = 800

we subtract the total bad debt from the amount that was initially provided for bad debt and charge it to the profit and loss account as a expense

Provision for bad debts = 500
800 – 500 = 300
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