一d簡單既會計!!lv2

因為Sales Ledger Control A/C = Debtor A/C

您收不都錢, 即Bad Debt, 必定是減細Debtor, 因此:

Debit: Bad Debt (In P/L A/C)
Credit : Sales Ledger Control A/C (即Debtor) - Bad Debt

至於Discount allowed 同 Bad Debt原理一樣

Debit : Sales Ledger Control A/C (即 Debtor) - Discount Allowed
Credit: Discount Allowed (Income)