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Provision for bad and double debts in companies final accounts is treated in?

Provision for bad and double debts in companies final accounts is treated in?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Trading account
  • B Profit and loss account
  • C Fund flow statement
  • D Cash flow statement
Correct Answer: Option B
Explanation:
The Provision for Bad and Doubtful Debts will appear in the Balance Sheet. Next year, the actual amount of bad debts will be debited not to the Profit and Loss Account but to the Provision for Bad and Doubtful Debts Account which will then stand reduced.

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