Provision for Bad Debts Doubtful Debts | Lecture-2 | by CA/CMA Santosh Kumar

Provision for Bad Debts Doubtful Debts | Lecture-2 | by CA/CMA Santosh Kumar

The provision for doubtful debts is the estimated amount of bad debt that will arise from accounts receivable that have been issued but not yet collected. ... Thus, the net impact of the provision for doubtful debts is to accelerate the recognition of bad debts into earlier reporting periods.

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