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QLDAccountingQuick questions

Unit 3: Managing resources for a trading GST business

Quick questions on Accounts receivable, bad and doubtful debts in QCE Accounting Unit 3

1short Q&A pairs drawn directly from our worked dot-point answer. For full context and worked exam questions, read the parent dot-point page.

What is adjusting an existing allowance?
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In later periods the allowance already has a balance, so only the movement to reach the new required balance is recorded. If the allowance currently holds 700andtherequiredbalanceis700 and the required balance is 1,000, increase it by 300(debitDoubtfulDebts300 (debit Doubtful Debts 300, credit Allowance $300). If the required balance were lower than the current balance, the allowance is reduced and the excess credited back, reducing the expense.

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