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Question :

Debtors 16,000  
Less: Provision for Doubtful Debts 800 15,200

1. Debtors of Rs. 1,000 be written off as it is no longer receivable.
2. Provision for Doubtful Debts be maintained at the existing rate.
Revaluation account will be

Option 1: Debited by Rs 750

Option 2: Debited by Rs 550

Option 3: Debited by Rs 950

Option 4: None of the above


Team Careers360 4th Jan, 2024
Answer (1)
Team Careers360 12th Jan, 2024

Correct Answer: Debited by Rs 950


Solution : Answer = Debited by Rs 950

Bad debt A/c......Dr 1,000
To Debtors A/c 1,000

Provision for doubtful debt A/c.........Dr 800
Revaluation A/c................................Dr 200
To Bad debt A/c 1,000.

Revaluation A/c.........Dr 750
To Provision for doubtful debt A/c 750
(16,000-1,000= 15,000×5%)

Hence, the correct option is 3.

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