Accounting 9706 · AS & A Level · Preparation of financial statements

Preparation of financial statements — practice question

The information below is given. Opening provision for doubtful debts: $6\,250$ Closing trade receivables: $93\,750$ The provision for doubtful debts must be kept at $6\%$ of trade receivables. What effect will the provision for doubtful debts have on profit for the year in the income statement?

  • Adecrease by $625$
  • Bdecrease by $5\,625$
  • Cincrease by $625$
  • Dincrease by $5\,625$

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