Accounting for IGCSE & O level - Final Statements (Section 9 - No. 36)
Which of the following does NOT directly reduce the value of trade receivables?
Bad debt write-off
Provision for doubtful debts
Sales returns
Cash received from customers
הֶסבֵּר
Cash received from customers reduces trade receivables because it represents the actual payment received, not a reduction in the amount owed.