Uae-NO1 Rohani Amil In Islamabad Amil Baba in Rawalpindi Kala Jadu Amil In Ra...
P 7.5 page 319 poa - i
1. Estimated Uncollectible Accounts Receivable
December 31, 2001
Age group
% age considered
total
uncollectable
Not yet due
1-30 days past due
31-60 days past due
61-90 days past due
Over 90 days past due
Total
=
=
No:
333,000
135,000
58,500
13,500
22,500
562,500
0.01
0.03
0.10
0.20
0.50
Estimated
uncollectible
accounts
3,330
4,050
5,850
2,700
11,250
27,180
27,180 – 8,100
19,080
Particular
1. Bad debt expense
Allowance for doubtful accounts
2. Allowance for doubtful accounts
Accounts receivable
Debit
$
19,080
Credit
$
19,080
8,550
8,550
