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Cambridge IGCSE Accounting

4.4Irrecoverable debts and allowance for irrecoverable debts

Irrecoverable debts and allowance for irrecoverable debts in Cambridge IGCSE Accounting: what the syllabus expects you to know, the learning objectives and how to practise.
Subtopic31 practice questions2 lessons

Learning objectives

What the syllabus expects you to be able to do.

  1. 4.4.1Record irrecoverable debts and irrecoverable debts recovered by journal and ledger entries.
  2. 4.4.2Explain the need for an allowance for irrecoverable debts and record its creation and adjustment.

Lessons

  • Allowance for irrecoverable (doubtful) debts

    35 min

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  • Irrecoverable debts and debts recovered

    30 min

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Sample question

A sample question on this topic. Answer it, check it, then read the worked answer.

Irrecoverable debts and allowance for irrecoverable debts: sample question

1 mark

The allowance for irrecoverable debts increases from US$900 to US$1,150. What is entered in the income statement?

Choose one answer

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