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When making adjustments in the trial balance, do you take the amount of provision of bad debt off the accounts receivable?

Accounting
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Question added by Toni Burridge
Date Posted: 2018/02/24
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Lt Colonel Raj Kumar Singh
by Lt Colonel Raj Kumar Singh , Associate General Manager , Adani Enterprises Limited

No, we don't take off the bad debt from the receivable amount in the adjustment of trial balance.

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