Accounting A-ZADHUNIK COMPUTER INSTITUTE · TEACHER ROADMAP
Roadmap/ Module 4 · Adjustments/ Bad Debts & Provision for Doubtful Debts
MODULE 4 — ADJUSTMENTS

Bad Debts & Provision for Doubtful Debts

💸Bad Debts Kya Hai?

Jado koi Debtor (jaise fees baaki wala student) paisa wapas nahi karda aur woh amount recover hone di ummeed nahi rehndi, usnu Bad Debts kehnde hain — ye ek Loss hai.

Bad Debts A/c Dr.  To Debtor's A/c

🛡️Provision for Doubtful Debts

Kuch Debtors aise vi hunde hain jinda paisa milna "doubtful" hai — pura yakeen nahi ki milega ki nahi. Business ehtiyat wajo pehle hi ek estimated amount "Provision" de roop wich rakh leta hai.

Profit & Loss A/c Dr.  To Provision for Doubtful Debts A/c
Example: Institute de Total Debtors ₹50,000 hain. Management ne estimate kiti ki 5% shayad na milan — Provision = ₹2,500. Ye P&L wich expense de tor te dikhega aur Balance Sheet wich Debtors cho ghatt hoke dikhega.