Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 33 - No. 37)

When writing off an irrecoverable debt, what is the correct journal entry?
Debit Irrecoverable Debts; Credit Receivables
Debit Receivables; Credit Irrecoverable Debts
Debit Irrecoverable Debts; Credit Bank
Debit Bank; Credit Irrecoverable Debts

Explanation

The correct entry is a debit to Irrecoverable Debts Expense and a credit to Accounts Receivable. This removes the uncollectible amount from the receivable balance and recognizes the expense.

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