Accounting 9706 · AS & A Level · The accounting system

The accounting system — practice question

Sturgess has supplied details about provisions for doubtful debts and telephone expenses.
(a(i))[1]

State one reason a business might create a provision for doubtful debts.

(a(ii))[1]

State one accounting concept used when setting up the provision for doubtful debts.

(a(iii))[5]

Prepare the provision for doubtful debts account for the year ended 31 July 2016.

(b)[3]

Explain how a provision for doubtful debts is treated in: (i) the statement of financial position (ii) the income statement

(c)[5]

Prepare the telephone expenses account for the year ended 31 July 2016.

Worked solution & mark scheme

This 15-mark question has a full step-by-step worked solution and mark scheme. One marking point: So that trade receivables are not overstated in the statement of financial position

  • Full mark scheme, point by point
  • Step-by-step worked solution
  • Write your answer & get it marked instantly by AI