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BAD DEBTS AND DOUBTFUL DEBTS

Total questions: 10

Worksheet time: 8mins

Name
Class
Date
1.

An increase in the provision for doubtful debts would result in _______________.

a)

an increase in revenue

b)

an increase in expenses

c)

a decrease in expenses

d)

a increase in expenses

2.

A decrease in the provision for doubtful debts would result in ______________.

a)

a decrease in net profit

b)

an increase in net profit

c)

a reduction in gross profit

d)

an increase in gross profit

3.

Bad debts can be classified as a/an _______________.

a)

current asset

b)

expense

c)

non-current asset

d)

equity

4.

State the double entries to record an increase in provision for bad debts.

a)

Debit. Statement of Profit or Loss

Credit. Provision for doubtful debts

b)

Debit. Bad debt

Credit: Provision for bad debt

c)

Debit. Provision for bad debt

Credit. Statement of Profit or Loss

d)

Debit Provision for bad debt

Credit. Bad debt

5.

What is debt?

a)

Money that is spent

b)

Money that is owed because of borrowing

c)

Money that you lend to others

d)

Money earned from business activities

6.

Credit means you ________now and ________ it back later.

a)

Borrow, Pay

b)

Pay, Borrow

c)

Pay, Pay

d)

Borrow, Borrow

7.

Under the allowance method, the journal entry to write off an uncollectible account is _______.

a)

Debit. Allowance for Doubtful Accounts

Credit. Accounts Receivable

b)

Debit. Accounts receivable

Credit. Allowance for Doubtful Accounts

c)

Debit. Bad Debts Expense

Credit. Accounts Receivable

d)

Debit. Accounts Receivable

Credit. Bad Debts Expense

8.

Under the allowance method, the journal entries to record uncollectible accounts expense is _______.

a)

Debit. Allowance for Doubtful Debt

Credit. Bad Debts

b)

Debit. Bad Debts

Credit. Allowance for Doubtful Debts

c)

Debit. Bad Debts

Credit. Accounts Receivable

d)

Debit. Accounts Receivable

Credit: Bad Debts

9.

The cash discount (also known as purchase discount or sale discount) is given to customers for ______.

a)

early payments

b)

bulk purchase

c)

frequent purchases

d)

good business relations

10.

Thomas is unable to pay the debt he owes to Ramesh.

Advise Ramesh on the accounting record for this situation.

a)

Debit - Bad debts

Credit - Statement of Profit or Loss

b)

Debit - Bad debts

Credit - Thomas Account

c)

Debit - Statement of Profit or Loss

Credit - Thomas Account

d)

Debit - Thomas Account

Credit - Statement of Profit or Loss