Page 391 - F3 -FA Integrated Workbook STUDENT 2018-19

Answers

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
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254,389 254,389
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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

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4.889 4,889

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