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accounting treatment as per accounting standard

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(Querist)
22 August 2009 i want to know the accounting treatment of prvision for bad debts and bad debts? and how do we write off Bad debts during the year plese Explain with Journal entry or with Example
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vijay singhal

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vijay singhal (Expert)
22 August 2009 bad bebt a/c......dr
provision for bad debta/c

p&l A/c ......dr
Bad debt a/c

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