financial account ge 問題ar help

1. is the ordinary entries you made for wriiten off bad debts from debtors for the amount irrecoverable.
2. is the closing book entries when you are to close the accounts and prepare the profit and loss account and the balance sheet. You simply transfer the ending balance in each of the P & L items ( Income and Expenses ) and be presented in the Profit and Loss Account. As this is an expense, it will be presented as expense in the P & L.

我[想補充，在一般情況下，我們很少直接 Cr Debitor 去撇帳，多數是先做撥備 (provision), 這可以是 specific provison 也可以是 general provision所以 一般的STEP 1是 Dr bad debt, Cr Provision for bad debt.