Bad debts are debts that the business is unable to………..

The balance sheet will show the total of debtor before writing off bad debts.

The bad debts account serves as a ………….point for debts written off over the year.

Any decrease in the provision for doubtful debt will be seen as an expense to the firm.

Amounts due from debtors, which are individually written off should be debited to bad debts account.

A………..of a debt may be written off as a bad debt if the debtor is not able to pay all of what is owed.

In straight line method to calculate depreciation, the eventual disposal…………..is estimated.

Any………..in depreciation provision is charged against profit.

The reduced balance is the cost of the asset less depreciation to …………

The asset account is reduced by the annual provision for depreciation.

The main………….of depreciation are physical deterioration, economic factors and time factors.

The provision for doubtful debt is never adjusted.

Any debts written off are a/an …………of the business.

Debts may be written off at……………times throughout the year.

Once the provision for doubtful debts has been created, it remains in the books until………..

In allowing for depreciation of fixed assets, you estimate the amount to be received on………..

With the straight line method of depreciation, the estimated disposal value should not be allowed for in calculating the annual depreciation provision.

The balance sheet will show the total of debtor after the provision for doubtful debts being deducted.

Depreciation provision account has a credit balance.

Straight line method is also termed the fixed …………..method.