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Accounting for IGCSE & O level - Final Statements (Section 8 - No. 20)

Which account is debited when a bad debt is written off?
Accounts Receivable
Bad Debt Expense
Allowance for Doubtful Accounts
Sales Revenue

Explication

When a bad debt is written off, the Allowance for Doubtful Accounts is debited to remove the uncollectible amount.

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