Question No 20 Chapter No 18 – USHA Publication 11 Class

Question No 20 Chapter No 18

Question No 20 Chapter No 18

Bad bets and Provision

20. The following balances have been taken from the trial balance of Jagir Kaur as on 31st March 2018

Ledger Account(Dr. Rs)(Cr. Rs)
Sundry Debtors26,000
Bad debts3,500

Write off further bad debts Rs 2,000 give the adjusting entry and show how it will be treated in financial statements.


The solution of Question No 20 Chapter No 18:-

Adjustment entries
 Bad debts A/cDr. 2,000 
 To Debtors A/c   2,000
 (Being bad debts written off.)   


Profit & loss Account
To Bad debts A/c3,500    
Add: further bad debts.2,0005,500   


Balance Sheet
   Debtors. A/c26,000 
   Less: further bad debts2,00028,000


Final Accounts: Definition and Explanation


Profit and Loss Account: Meaning, Format & Examples


Balance Sheet: Meaning, Format & Examples

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Also, Check out the solved question of all Chapters: –


Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution

Chapter No. 1 – Introduction

Chapter No. 2 – Theory Base of Accounting 

Chapter No. 3 – Origin of Transactions

Chapter No. 4 – Vouchers and transactions

Chapter No. 5 – Journal

Chapter No. 6 – Accounting for Goods and Services Tax(GST)

Chapter No. 7 – Ledger

Chapter No. 8 – Cash Book

Chapter No. 9 – Other Subsidiary Books

Chapter No. 10 – Journal Proper

Chapter No. 11 – Trial Balance

Chapter No. 12 – Bank Reconciliation Statement

Chapter No. 13 – Depreciation

Chapter No. 14 – Provisions and Reserves 

Chapter No. 15 – Bills of Exchange

Chapter No. 16 – Rectification of Errors 

Chapter No. 17 – Financial Statements – (Without Adjustments)

Chapter No. 18 – Financial Statements – (With Adjustments)

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