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If allowance entry was created then you have to reverse it and make collection entry like this
Reverse allowance
Debit / allowance for doubtful accounts200
Credit / bad debt expense 200
Then normal cash entry for receivable
Debit / cash entry 200
Credit / accounts receivable Debit200
bad debts dr200
allownce for bad debts cr200
after reciving amount,
allownce for bad debts dr200
other income cr200
Dr. Cash/Bank
Cr. Accounts Receivable
For the provision you can ignore to adjust with each and every specific collection like this. Next time when you are closing the books, if you are closing monthly then at the end of month you will record the provision of doubtful for that month, you just reduce that amount from it and make the entry for the balance.
In this case your entry is like that
Bad & Doubt full debts A/C Dr. 200
To Party 200
(Debt Party has been Credited)
2nd case you get that money next year
Cash A/C Dr. 200
To write off Bad & Doubt full debts 200
(Should shown in credit side of P& L A/C as an income ,write off Bad & Doubt full debts.)
No change in a/c receivable in the year of allowance made but when it recovered we treat it as other income.
Dr cash/bank200 (Bad debt recovered)
Cr Income statement 200 (Bad debt recovered)
DR/ Allowance for doubtful debts
CR/ provision no longer required
In case of doubtful allowance the receivable remains the same. At the time collection the entry for doubtful debt will be reversed and collection will be recorded as normal.
If the receivables were written off then the collection will be treated as other income.
Will be treated as other income in the financial statements.
2 enteries
1-
dr / allwance for bad debt
cr / bad debt expenses
2-
dr / cash
cr / A/R