✔ 最佳答案
Provision for Depreciation has nothing to do with Sales ledger Control. Sales Ledger Control is Trade Debtors Control. It is the Provision for Bad and Doubtful Debts / Impairment of Trade Receivables is related to Sales Ledger Control. If this is the case, the entry will be Dr. Bad and Doubtful Debts Cr. Provision for Bad and Doubtful Debts. The Trade Receivables in Balance Sheet will be shown as Trade Receivables ( as per Debtor Control Account ) less Provision for Bad and Doubtful Debts / Impairment of Trade Receivables.