Question 2 Chapter 12 – Class 11 Unimax

Question 2 Chapter 12 – Class 11 Unimax


Question 2 Chapter 12 – Class 11 Unimax

An extract of the trial balance from the books of Tahiliani and sons enterprise on December 31, 2019, is given below:

Name of the accountDr. AmountCr. Amount
Sundry debtors50,000 
Bad debts6,000 
Provision for doubtful debts 4,000

Addition information-
*Bad debts proved bad but not recorded amounted to ₹ 2,000.

*Provision is to be maintained at 8% of debtors.

Give necessary accounting entries for writing off the bad debts and crediting the provision for doubtful debts account. Also show the necessary accounts.

The solution of Question 2 Chapter 12 – Class 11 Unimax

Date Particulars L.F.DebitCredit
Dec.31Bad debts A/cDr. 2,000 
 To debtors A/c   2,000
 (Being further bad debts written off)    
Dec.31Provision for doubtful debts A/cDr. 8,000 
 To Bad debts A/c   8,000
 (Being total bad debts transferred to provision a/c)    
Dec.31Profit & Loss A/cDr. 7,840 
 To Provision for doubtful debts A/c   7,840
 (Being net amount charged from P&L A/c)    


Dr Bad debts A/c  Cr
2019   2019   
Dec.31To Balance b/d 6,000Dec.31By provision for doubtful debts A/c 8,000
Dec.31To Sundry Debtors A/c 2,000    
   8,000   8,000
Dr Provision for doubtful debts A/c  Cr
2019   2019   
Dec.31To Bad debts A/c 8,000Jan.1By Balance b/d 4,000
Dec.31To Balance c/d 3,840Dec.31By profit & loss A/c 7,840
   11,840   11,840
    Jan.1By Balance b/d 3,840


DrProfit & Loss A/c
To Provision for doubtful debts A/c7,840  

Working Note:

Net amount chargeable to P & L a/c 
Bad debts6,000
Add: further bad debts2,000
Add: New provision (8%on ₹ 48,000)3,840
Less: old provision4,000


End of Solution

Check Out the Solution of all questions for this chapter:

The solutions to all questions of Chapter No. 12 – Provision and Reserves Unimax are shown as follows, click on the image of the question to get the solution.

1. Comprehensive Solutions for All Chapters of Advanced Accountancy I Class 11 by Unimax offers a comprehensive solution for students studying Advanced Accountancy I Part 1 in Class 11. With their meticulously curated study material, students can access comprehensive solutions to all the questions included within each chapter. By selecting the chapter name from the study material, students can easily navigate through the topics and find detailed explanations and step-by-step solutions to the problems presented in that section. Whether it’s understanding complex accounting concepts, mastering calculation techniques, or analyzing financial statements, Unimax provides a valuable resource to aid students in their learning journey. With these comprehensive solutions at their disposal, students can enhance their understanding, clarify doubts, and improve their problem-solving skills in Advanced Accountancy, ensuring they are well-prepared for their Class 11 examinations.

2. Punjab School Education Board (PSEB) Solutions of Usha Publication.

If you’re a student enrolled in the Punjab School Education Board Class 11, it’s essential to explore a wide range of books to cover the syllabus thoroughly. While the prescribed textbooks are undoubtedly valuable, supplementing your studies with additional resources can enhance your understanding and knowledge. Consider checking out other books that align with the curriculum, offering different perspectives and insights on the subjects you’re studying. These supplementary materials can provide you with alternative explanations, practice questions, and examples that may aid in clarifying complex concepts. Moreover, exploring diverse sources can expose you to a variety of writing styles and viewpoints, fostering a broader understanding of the subjects. So, seize the opportunity to expand your learning by delving into other books that can complement your studies and contribute to your academic growth.


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