Adjustment of Provision for Doubtful Debts || All Cases Covered with Examples| Class 11 Accounts
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- เผยแพร่เมื่อ 8 ก.พ. 2025
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U r the only one sir that has cleared all the doubt from the root. I m a cma student n this helped me alot ❤
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Sir please explain
What is debtors a/c???????
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20:10
Sir, in this example, after deducting Bad Debts given in the Trial Balance of Rs.10000 from the Old Provision of Rs.12000, we would have a credit balance of Rs.2000. Then why are we not deducting those Further Bad Debts of Rs.1000 from the buffer of Rs.2000, than deducting those Further Bad Debts from the Debtors?
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Yes sir saare doubt clear hoo gayee
SIR LAST QUES KI BALANCE SHEET ME PROV 9000+7450=16450 KYU NHI LIKHENGE?
Dekho Balance sheet main new provision atah hai
Iss saal ke Bad Debts 10000 the + 1000 further Bad Bebt jo record nahi kiye gaye the (adjustment) toh total 11000 ka loss jisse hamne 20000 last year as OLD PROVISION hee record kar diya tha.
Abb isse 20k se deduct karne ke baad 9000 bach jate hain matlab iss saal ke hamne 9000 loss still record karke rakha hai aur hame next yaar ka provision banna hai yani NEW PROVISION
NEW PROVISION 7450 ka banna hai 33:21 par hamne pehle se hee 20000 as old provision bana ke rakhe the jisse 11000 loss ko hamne write off kar diye toh abb old provision 9000 ka bacha hai
New Provision = 7450 ka banna hai par Old Provision = 9000 already hai
Abb New provision banne ke liye old provision ke amount ko deduct karna padega (7450-9000= -1550)
Negative ane ka ye matlab hai 7450 ka New Provision banne ke baad bhi hamare pass 1550 ka provision bach jayega jo issi financial year ko belong karta hai matlab iss saal ka excess loss record kar diya tha jabki hame 1550 ka loss nhi hua
Next financial year main 7450 jayega, 9000 toh nahi jisme se 1550 bach gaye hain
Agar hame iss saal 1550 ka loss kabhi hua nahi par hamne usse as loss record kiya hai toh usse hame hatane ke liye credit side likhna padega (Provision for DD ek loss hai aur isse ham p&l a/c ke debit side likhte hain toh isse cancel karne liye isse credit side likh denge)
Toh 1st effect-
P&L A/c main Provision for doubtful debt 1550 se credit hoga
2nd Effect-
Aur balance sheet main (New Provision 7450) isse Debtor se less karke dikhayenge
Sir big fan pls reply.....btw u teach far better than my schl teachers
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@@cahardikmanchanda 🥺❤️
Sir in Examination, do we have to make the adjustment entry thing ??
No Karan, if it is not asked in the question then no need to show adjustment entry.
@@cahardikmanchanda okay sir thank you so much
So finally samj aa gya
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Sir pls try to complete this chapter ASAP...the exam are near;
Don't worry Hansika, it will be completed in this week✅
sir provision for discount on debtors kaise krte h ot usse related questions kab karwayenge aap?
Video of provision for Discount on debtors coming today at 7.30 PM✅
@@cahardikmanchanda thank you sir
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Thank you very much sir ji
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Sir agr provision for doubtful debt negative ma aa jae tho uski journal entry yehi hogi kya?
Provision for doubtful debt a/c Dr
To profit and loss a/c
Yes, correct
Hey dear also make a video on prudence concept
Thank you 😊
I have made a video about the Prudence concept, here is the link: th-cam.com/video/dTy2X4iSagk/w-d-xo.html
❤️🔥 thank you....
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Thq sir☺️😊
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Sir agar provision for doubtful debts sirf TB me diya hai cr side.. adjustments me kuch nii diya hai isse related,.. to ham P&L ac me konsi side show krenge or kyu
Yes, Link is in the desctiption :)
Can u tell me the answer??
Mera ek doubt hai balance sheet mein last mein debtor mein farther bad debts and new provision less kyo karte hai?????
Because Further bad debts, agar debtors me se minus nahi hue h to apko karne hote h na.
Thanku it really means
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thank u sir
Sir mere tution vale sir ne bola hai ki aapko pure area me computer acconting nhi pdhayega aisa kyo computer accounting aap pdhaoge?
Yes, i will cover that chapter✅
Super sir
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Thanks sir🪷🪷💐
20:44
sir mera ek question kya app usko lia ek separate video bana sakto ho i know your very busy but if you solve it i think my doubt would solved i send it on telegram on comment
Harshit, jo aapne question send kiya h, waise questions hum practice krenge, aap apna solution group me share krlo, i will check that✅
Hello sir
Hello Tapan :)
@@cahardikmanchanda Good Evening Sir, please last question ki 3rd journal entry ekbar batadejiye ki konsa account debit hoga aur konsa credit hoga.
Sir kitna rehta hai 17 ko exam hai?
10th tak chapter over✅
thank you sir
thank you so much sir