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28 September 2014 difference between 'written off' & 'written back'
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Nikhil Kaushik

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Nikhil Kaushik (Expert)
28 September 2014 let say you have a debtor of Rs 100. If the same is not recoverable, you can transfer the amount due to profit and loss account. This is referred to as written off.

The reverse happens when an expense already charged is to be reversed. such reversal is called writing back
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