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Bad written off

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05 December 2017 What's the journal entry for bad debts written off?

Will the bad debts written off affect the Debtors ledger?

05 December 2017 At the time of recognizing provision
Dr. Bad debt expenses
Cr. Provision for bad debts
At the time of writing off specific debt
Dr. Provision for bad debts
Cr. Debtor account

05 December 2017 Thank you sir. Thanks for the help






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