How to make adjustment for doubtful debts

1.	How to make adjustment for doubtful debts
Answer» In balance sheetFIRST less further bad debts from debtors then again less provision(new) for doubtful debts from debtorsTHEN IN PROFIT AND LOSS A/CFIRST add further bad debts in bad debts the add provision(new) for doubtful debts in this

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