Page 166 - F3 -FA Integrated Workbook STUDENT 2018-19
P. 166
Chapter 11
Example 2 cont.
Trade receivables’ ledger control account
Date Details $ Date Details $
30 June Balance b/f 254,389 30 June
Irrecov debts exp 2,500
Irrecov debts exp 1,889
Balance c/f 250,000
–––––– ––––––
254,389 254,389
–––––– ––––––
Irrecoverable debts expense account
Date Details $ Date Details $
30 June 30 June
Trade receivables’ ledger control 2,500
Trade receivables’ ledger control 1,889 Profit or loss a/c 4.889
Allowance for receivables 500
–––– ––––
4.889 4,889
–––– ––––
160
