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What adjusting entries would you record for the following:Discount on debtors - Accountancy

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Question

What adjusting entries would you record for the following:
Discount on debtors

Journal Entry
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Solution

Dr. Profit and Loss Account Cr.
Particulars Amount Particulars Amount
Discount on Debtors      
       

 

Balance sheet
Liabilities Amount Assets Amount
    Debtors  
    Less: New Provision  
    Less: Further Bad Debts  
    Less: Discount on Debtors  
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