#class 11 account # reserve and provision # concept and format of provision for bad & doubtful debt a/c

1. Class 11, Accounting, Reserve and Provision, Prepared by Pralhad Sapkota, Pragati Secondary School, Hetauda – 9, Makawanpur, Nepal
Chapter 13: Reserve and Provision hu]8f/ ;l~rlt tyf k|fjwfg/ Joj:yf
Reserve hu]8f / ;l~rlt
hu]8f / ;l~rlt eg]sf] n]vfljlwsf b[li6sf]0fn] s'g} c1ft cfsl:dstf, bfloTj / ;Dkltsf] d"Nodf
cfpg] sldsf] nflu cnu ul/Psf] gfkmfsf] c+z xf] .
Provision k|fjwfg/ Joj:yf
k|fjwfg/Joj:yf eg]sf] n]vfljlwsf b[li6sf]0fn] s'g} 1ft cfsl:dst sf/0f Joj;fonfO{ ;+/If0f k|bfg
ug{ gfkmf gf]S;fg vftfaf6 s§f jf cnu ul/Psf] /sd xf] .

2. Class 11, Accounting, Reserve and Provision, Prepared by Pralhad Sapkota, Pragati Secondary School, Hetauda – 9, Makawanpur, Nepal
Provision/Reserve for bad and doubtful debt account
Particulars Amount Particulars Amount
Step 2:
To Bad debt a/c (old + new)
Or Step 4:
To Provision reversed a/c
(Or To P/L a/c – Balancing figure)
Step 3:
To Balance c/d (Find closing or new
Provision for bad debt-given in additional
information)
xxx
xxx
xxx
Step 1:
By Balance b/d (Find Opening or old
Provision for bad debt- given in cr side of
trial balance)
Step 4:
By Estimated bad debt a/c
(Or By P/L a/c – Balancing figure)
xxx
xxx
xxxx xxxx
Dr. Cr.
Remember: For Bad Debt:
Bad debt (old)- Given in Dr side of trial balance
Bad debt (New/further/additional)- Given in Additional information / Adjustment
Closing or New provision for bad debt: If amount is not given but % is given in AI
Closing or New provision for bad debt: (Debtors – new bad debt) x % =xxx

3. Class 11, Accounting, Reserve and Provision, Prepared by Pralhad Sapkota, Pragati Secondary School, Hetauda – 9, Makawanpur, Nepal
Your Assignment
Worked out Examples: 6,7, 8 and 9
Numerical Problem: 1,2 and 3