Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 10 - No. 39)

What accounting principle is best exemplified by a provision for doubtful debts?
Going Concern.
Matching Principle.
Accrual Basis.
Prudence.

Explanation

A provision recognizes potential losses (uncollectible debts) when they are likely to occur, which aligns with the principle of prudence.

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