Page 392 - F3 -FA Integrated Workbook STUDENT 2018-19
P. 392

Chapter 24










                  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

                                                        ––––                                   ––––
                                                       4,200                                  4,200
                                                        ––––                                   ––––




















































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