Account help pls

[hansamalli]

Machan Bad Debt and Provision for bad debt wala

31-03-2014 Debtors 10000
Bad debt provision 50000
bad debt 15000 nam

Debtors Dr 15000
Bad debt cr 15000

Bad debt Dr 15000
Bad debt prov cr 15000

dala Direct pro n loss eken write off nokara inna puluwan neda
IAS standard monawada

 

[Helo1]

bump maco

 

[sandeepasa]

Pahadili nam madi....

Ahanne bad debt (doubtful debt) provision ekak ekka atthatama una bad debt ekak set-off karanna pulwan kiyalada? P&L charge karanne nathuwa.

Specific provision ekak dapu debtor kenek bad debt uoth puluwan. General provision ekakdi normally karanne bad debt P&L charge karala provision eka year/month end ekedi adjust karana eka. Hariyata general provision ekak danawa nam kohoma kalath P&L impact eka ekai.

 

[hansamalli]

Pahadili nam madi....

Ahanne bad debt (doubtful debt) provision ekak ekka atthatama una bad debt ekak set-off karanna pulwan kiyalada? P&L charge karanne nathuwa.

Specific provision ekak dapu debtor kenek bad debt uoth puluwan. General provision ekakdi normally karanne bad debt P&L charge karala provision eka year/month end ekedi adjust karana eka. Hariyata general provision ekak danawa nam kohoma kalath P&L impact eka ekai.

2014.03.31 balance sheet

Debotors 850 000
BD provision (25000)
825000​

2015.3.31 balance sheer

Debotors 838 000
BD provision (28000)
810000

2014/15 P & L

Provision for bad debt 13000

*Adjestment says

opening balance debtor A 5000
b 8000
c 7000
balance is general provision

closing balance A 3000
b 5000
c 9000
d 2000
balance is general prov.
කපාහරිනලද බොල්නය Bගේ ණය රු 3000ක්ද,සේවක ණය රු 8000ක්ද වේ
බොල්ණය ආපසු ලැබීම රු 15000න් රු 5000ක් 2012/2013 වෙලද ණය කපා හරීම් ආපසු ලැබීම්වේ.2012/2013 බදු වගකීම තිරනය කිරිමේදි තක්සේරුකරු එය එම වසරේ අඩුකිරීම ඉඩ දී නැත.

mekedi essella P n L eke 13000 addback karala inna ona essella,then nutral tax effect.

DB provision A/C eka hadanne kohomadha

BD provision A/c
​

b/f A 5000
b 8000
c 7000
gen.pro 9000 25000

P n L 13000​

A 3000
b 5000
c 9000
d 2000
gen pro 9000 28000​

------ -----------

38000​

38000​

------- --------



bad bedt write off tika DR side danna oney da ?
Bad debt recovery Cr side danna oney da??

thank in advance

 

[kellsupun]

bu,p