Page 167 - F3 -FA Integrated Workbook STUDENT 2018-19

Receivables

Example 2 cont.

Allowance for receivables account

Date Details $ Date Details $
30 June 30 June

Balance b/f 3,700
Balance c/f 4,200 Irrecoverable debts exp 500

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4,200 4,200
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Illustrations and further practice

Now try Illustration 1 and TYU 3 from Chapter 11 of the Study Text.

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