ZIMSEC O-Level Principles of Accounting
10.3Provisions for doubtful debts and discounts allowable
Provisions for doubtful debts and discounts allowable in ZIMSEC O-Level Principles of Accounting: what the syllabus expects you to know, the learning objectives and how to practise.
Subtopic48 practice questions3 lessons
Overview
Form 3 (scope and sequence). Writing off bad (irrecoverable) debts is not listed separately but underlies the provision for doubtful debts.
Learning objectives
What the syllabus expects you to be able to do.
- 10.3.1Form 3: create and adjust provisions for doubtful debts and for discounts allowable and record them.
Lessons
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Allowance for irrecoverable (doubtful) debts
35 min
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Irrecoverable debts and debts recovered
30 min
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Provision for discounts allowable
30 min
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Sample question
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