{"id":112,"date":"2021-02-15T11:59:00","date_gmt":"2021-02-15T11:59:00","guid":{"rendered":"https:\/\/www.thetrainingplace.org\/blog\/2021\/02\/15\/bad-irrecoverable-debt\/"},"modified":"2024-11-22T13:36:24","modified_gmt":"2024-11-22T13:36:24","slug":"bad-irrecoverable-debt","status":"publish","type":"post","link":"https:\/\/www.thetrainingplace.org\/blog\/2021\/02\/bad-irrecoverable-debt\/","title":{"rendered":"Bad\/Irrecoverable debt"},"content":{"rendered":"

BAD\/ IRRECOVERBLE DEBT<\/span><\/u><\/b><\/p>\n

Bad debt is an amount owed to a business which may not likely be paid by the debtor, having exhausted all possible means of chasing for the payment. Hence, such amounts
\nneed to be written off the books of accounts and should not continue to be presented within the debtors amounts as a current asset.<\/span><\/p>\n

A bad debt is a loss to the business as it is a cost the business has to bear and so should be written off as expenditure.<\/span><\/p>\n

Question:<\/span><\/b><\/p>\n

This is a customer\u2019s account in the sales ledger:<\/span><\/p>\n

Andrew Smith<\/span><\/p>\n\n\n\n\n\n
Date<\/span><\/td>\nDetails<\/span><\/td>\nAmount
\n(\u00a3)<\/span><\/td>\n		Date<\/span><\/td>\nDetails<\/span><\/td>\nAmount
\n(\u00a3)<\/span><\/td>\n<\/tr>\n
01\/06\/XX<\/span><\/td>\nBal
\nb\/d<\/span><\/td>\n		\n

\u00a0 <\/span>3,460<\/span><\/p>\n<\/td>\n

12\/06\/XX<\/span><\/td>\nCredit
\nNote 33XC<\/span><\/td>\n		\n

\u00a0 <\/span>\u00a0\u00a0<\/span>\u00a0<\/span>454<\/span><\/p>\n<\/td>\n<\/tr>\n

16\/06\/XX<\/span><\/td>\nSales<\/span><\/td>\n\n

10,200<\/span><\/p>\n<\/td>\n

\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\n

\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The customer has now ceased trading owing the outstanding amount which includes VAT.<\/span>\u00a0<\/span><\/p>\n

Balance outstanding= \u00a3(3,460+10,200-454)= \u00a313,206<\/span><\/p>\n

\u00a313206\/6= \u00a32201\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>OR \u00a0\u00a0\u00a0\u00a0 <\/span>\u00a313206\/120*20= \u00a32201<\/span><\/p>\n

\u00a313206\/6*5=\u00a311005\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>OR\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>\u00a313206\/120*100= \u00a311005<\/span><\/p>\n

Record the journal entries needed in the general ledger to write off Andrew Smith\u2019s debt.<\/span>\u00a0<\/span><\/p>\n\n\n\n\n\n\n
Account name<\/span><\/td>\n\n

Amount (\u00a3)<\/span><\/p>\n<\/td>\n

\n

Debit<\/span><\/p>\n<\/td>\n

\n

Credit<\/span><\/p>\n<\/td>\n<\/tr>\n

Irrecoverable
\ndebt\/ Bad debt<\/span><\/td>\n		\n

11,005<\/span><\/p>\n<\/td>\n

\n

\u00fc\u00a0 <\/span><\/span><\/span>\u00a0<\/span><\/p>\n<\/td>\n

\u00a0<\/span><\/td>\n<\/tr>\n
VAT <\/span><\/td>\n\n


\n<\/span>2,201<\/span><\/p>\n<\/td>\n

\n

\u00fc\u00a0 <\/span><\/span><\/span>\u00a0<\/span><\/p>\n<\/td>\n

\u00a0<\/span><\/td>\n<\/tr>\n
SLCA\/ Debtors
\ncontrol acc<\/span><\/td>\n		\n

13,206<\/span><\/p>\n<\/td>\n

\u00a0<\/span><\/td>\n\n

\u00fc\u00a0 <\/span><\/span><\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Question:<\/span><\/b><\/p>\n

John Western, a credit customer has been owing an invoice amount of \u00a31,446 and the company has now decided that this invoice should be written off as bad debt.<\/span>\u00a0<\/span><\/p>\n

i. What will be the general ledger entries to write off this debt, where there was no VAT charge on the invoice?<\/span><\/p>\n

Dr- Irrecoverable debt\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>\u00a31,446<\/span><\/p>\n

Cr- SLCA\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>\u00a31,446<\/span><\/p>\n

ii. What will be the general ledger entries to write off this debt, where there was VAT charged at 20% on the invoice?<\/span><\/p>\n

Dr- Irrecoverable debt\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>\u00a31,205<\/span><\/p>\n

Dr- VAT\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>\u00a3241<\/span><\/p>\n

Cr- SLCA\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span>\u00a31,446<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

BAD\/ IRRECOVERBLE DEBT Bad debt is an amount owed to a business which may not likely be paid by the debtor, having exhausted all possible means of chasing for the payment. Hence, such amounts need to be written off the books of accounts and should not continue to be presented within the debtors amounts as … Read More<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-112","post","type-post","status-publish","format-standard","hentry","category-uncategorised"],"yoast_head":"\nBad\/Irrecoverable debt - The Training Place Blog<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.thetrainingplace.org\/blog\/2021\/02\/bad-irrecoverable-debt\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bad\/Irrecoverable debt - The Training Place Blog\" \/>\n<meta property=\"og:description\" content=\"BAD\/ IRRECOVERBLE DEBT Bad debt is an amount owed to a business which may not likely be paid by the debtor, having exhausted all possible means of chasing for the payment. 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