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provision account for bad debts
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bad debts recovered — Debts originally classed as bad debts and written off to the profit and loss account (or to a provision for bad and doubtful debts) but subsequently recovered either in part or in full. Bad debts recovered should be written back to the profit and … Accounting dictionary
Bad debt — A bad debt is an amount that is written off by the business as a loss to the business and classified as an expense because the debt owed to the business is unable to be collected, and all reasonable efforts have been exhausted to collect the… … Wikipedia
bad debt — An amount owed by a debtor that is unlikely to be paid; for example, due to a company going into liquidation. The full amount should be written off to the profit and loss account of the period or to a provision for bad debts as soon as it is… … Big dictionary of business and management
bad debt — An amount owed by a debtor that is unlikely to be paid; for example, due to a company going into liquidation. The full amount should be written off to the profit and loss account of the period or to a provision for bad debts as soon as it is… … Accounting dictionary
provision — pro‧vi‧sion [prəˈvɪʒn] noun 1. [uncountable] the act of providing something that someone needs: • the provision of childcare facilities at work • provision for people with disabilities 2. make provision( s) to make plans for future needs: make… … Financial and business terms
doubtful debts — Money owed to an organization, which it is unlikely to receive. A provision for doubtful debts may be created, which may be based on specific debts or on the general assumption that a certain percentage of debtors amounts are doubtful. As the… … Big dictionary of business and management
reserve account — noun funds taken out of earnings to provide for anticipated future payments • Syn: ↑reserve fund • Hypernyms: ↑reserve, ↑backlog, ↑stockpile • Hyponyms: ↑hidden reserve, ↑pool, ↑ … Useful english dictionary
Pre-Provision Operating Profit - PPOP — The amount of income a bank or similar type of financial institution earns in a given time period, before taking into account funds set aside to provide for future bad debts. The PPOP will be reduced once the bank deducts the dollar amount of bad … Investment dictionary
doubtful debt — An amount owed to an organization by a debtor that it might well not receive. A provision for doubtful debts may be created, which may be based on specific debts or on the general assumption that a certain percentage of debtors amounts are… … Accounting dictionary
Deferred tax — This article is about deferred tax as an accounting concept. For deferral of tax liabilities in cash flow terms, see tax deferral. Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual … Wikipedia
debtors — Those who owe money to an organization, for example for sales of goods. The balance on the debtors ledger control account is included in the balance sheet (subject to any provision for bad debts) under current assets. Amounts due from debtors in… … Accounting dictionary