Provision for doubtful accounts
W/o 3000 bf 6000

c/f 6300 IS charge3300
9300 9300


1. Dr. Provision for doubtful accounts 3000
Cr. Accounts Receivables 3000

2. Dr. Bad debt Exp 3300
Cr. Provision for doubtful accounts 3300


Accounts receivables 141000
- w/o (3000)
- Provision (6300)

B/S fig 131700