IGCSE/GCSE/O & A Level/IB/University Student Forum

Qualification => Subject Doubts => GCE AS & A2 Level => Commerce => Topic started by: ~cornelia~ on October 16, 2011, 06:58:08 pm

Title: accounts doubt~~AS level!!
Post by: ~cornelia~ on October 16, 2011, 06:58:08 pm
its a multiple choice question...tell me how we get the answer!?

the trail balance of a business at 31 may 2004 included,
Debtors- $13400(Dr)  and Provision for doubtful debts -$730(cr)

at 31 may 2004 it was found that the debtors included a bad debt of-$650. it was decided to adjust the  provision for doubtful debts at 4% of debtors. a debt of $420, which had been written off on jan 2003 was recovered on jan 2004.

what is the effect of these events on the P&L account for the year ended 31 may 2004??
a. Cr $10
b. Dr $10
c. Cr $36
d. Dr $36
Title: Re: accounts doubt~~AS level!!
Post by: lastgift on October 18, 2011, 05:14:57 am
Is this a past paper?
 ???

My answer came out to be 'B'. If its correct I can explain it.
Title: Re: accounts doubt~~AS level!!
Post by: ~cornelia~ on October 18, 2011, 05:05:05 pm
^no its not pastpaper...its from the text book!

omg.yes! the answer is B...please tell me how? ???
Title: Re: accounts doubt~~AS level!!
Post by: Dasith on October 18, 2011, 05:49:20 pm
Debtors @ 31 may 2004 (13,400 - 650) =12750

Provision required @ 31 MAy 2004= 12750 x 4/100 =510
Balance in PFDD a/c =                                       =730

Provision needs to be reduced(credited in p/l) by(730-510) =  220 cr
Bad debts for the year                                                  = 650 dr (expense)
Bad debts recovered                                                     = 420 cr(income)

Net figure to be debited in P/L                                        =10 dr
Title: Re: accounts doubt~~AS level!!
Post by: lastgift on October 19, 2011, 04:28:08 am
There you go, explained.
Title: Re: accounts doubt~~AS level!!
Post by: ~cornelia~ on October 19, 2011, 08:11:13 pm
^thanks alot Dasith and lastgift!!

one more question! how do we know wether its Dr or Cr??
Title: Re: accounts doubt~~AS level!!
Post by: lastgift on October 19, 2011, 10:53:51 pm
The total of expenses=$  650 is greater than the income $ 640.
The net effect of it implies that we need to reduce the profit by $10, thus you debit the P&L to record the loss. :)
Title: Re: accounts doubt~~AS level!!
Post by: Dasith on October 20, 2011, 02:18:11 am
^thanks alot Dasith and lastgift!!

one more question! how do we know wether its Dr or Cr??

u r welcome :D , When do u hav u r exams ?

The total of expenses=$  650 is greater than the income $ 640.
The net effect of it implies that we need to reduce the profit by $10, thus you debit the P&L to record the loss. :)

think u get da ans 4 u r q here ;)
Title: Re: accounts doubt~~AS level!!
Post by: lastgift on October 20, 2011, 05:31:58 am
Haha, yeah. Shared responsibility :P
You are through with your A levels?
Title: Re: accounts doubt~~AS level!!
Post by: Dasith on October 20, 2011, 07:42:08 am
Haha, yeah. Shared responsibility :P
You are through with your A levels?


hehe XD
yeap i did it in may :D
Title: Re: accounts doubt~~AS level!!
Post by: lastgift on October 20, 2011, 08:58:17 am
Thought so! Read your posts all over the commerce section. Impressive fluency. :)
How did they go? Which other subjects?
Title: Re: accounts doubt~~AS level!!
Post by: Dasith on October 20, 2011, 11:50:24 am
Thought so! Read your posts all over the commerce section. Impressive fluency. :)
How did they go? Which other subjects?


Hehe XD ,
hmm they went well, i took  Econ , accounts & computing
Title: Re: accounts doubt~~AS level!!
Post by: ~cornelia~ on October 20, 2011, 02:32:36 pm
The total of expenses=$  650 is greater than the income $ 640.
The net effect of it implies that we need to reduce the profit by $10, thus you debit the P&L to record the loss. :)
i see! thanks alot.... :D

Hehe XD ,
hmm they went well, i took  Econ , accounts & computing
oh man....i thought maybe you could help me with business too!!  :-\
Title: Re: accounts doubt~~AS level!!
Post by: Dasith on October 20, 2011, 03:10:06 pm
i see! thanks alot.... :D
oh man....i thought maybe you could help me with business too!!  :-\

BS hmm
Tohru Kyo Sohma might b able 2 help u out wid dat, i knw very little about BS , i might sometimes b able to help u out in BS in calculations & stuff .
Title: Re: accounts doubt~~AS level!!
Post by: ~cornelia~ on October 21, 2011, 08:35:52 pm
oh good,
calculations are my weak point :)
Title: Re: accounts doubt~~AS level!!
Post by: aparna.agrawal1995 on October 29, 2011, 09:56:49 am
Hey dasith I have a doubt with your calculation. The question says that the bad debt of 650 is included in the debtors calculation given in the trial balance so why do we subtract it again from the debtors figure to get the figure of 12750?  ???
Title: Re: accounts doubt~~AS level!!
Post by: Dasith on October 29, 2011, 04:02:39 pm
Hey dasith I have a doubt with your calculation. The question says that the bad debt of 650 is included in the debtors calculation given in the trial balance so why do we subtract it again from the debtors figure to get the figure of 12750?  ???

Yea exactly thats the whole idea of deducting it!, IF the trail balance figure includes bad debts (not adjested for) then we deduct the unadjested bad debts to get the correct figure, for debtors.If the question dosent say anything about bad debts being inluded, then we dont deduct from debtors...
Title: Re: accounts doubt~~AS level!!
Post by: aparna.agrawal1995 on October 29, 2011, 08:37:19 pm
Yeah exactly my point. The question says - at 31 may 2004 it was found that the debtors included a bad debt of-$650. Now if the debtors figure in the trial balance adjusts for the bad debts then again subtracting it would be wrong. :/
The word "includes" in this context means "debtors adjusted for bad debts", or "debtors not adjusted for bad debts"?
Title: Re: accounts doubt~~AS level!!
Post by: Dasith on October 30, 2011, 01:03:11 am
Yeah exactly my point. The question says - at 31 may 2004 it was found that the debtors included a bad debt of-$650. Now if the debtors figure in the trial balance adjusts for the bad debts then again subtracting it would be wrong. :/
The word "includes" in this context means "debtors adjusted for bad debts", or "debtors not adjusted for bad debts"?

ohh so its a problem of understanding the question , Word included means the bad debts are in the figure for debtors ( in other words not adjested for) in order to correct that we deduct the bad debts from debtors.
IF the word exclude was there then wat u said is correct ..
Title: Re: accounts doubt~~AS level!!
Post by: aparna.agrawal1995 on October 30, 2011, 05:02:19 am
Ohhh now I've understood what you said. Thank you so much for your help. :) +Rep