26. A) The following is the …

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26. A) The following is the extract from trial Balance
Particulars Amount Dr Amount Cr
Sundry Debtors
Bad debts
1,01,000
2000
Additional information
Write off further bad debt 1,000 and provision for bad debts 5% on Debtor . Show relevant extract from the
Profit and Loss Account and the Balance Sheet.
b) Difference between double entry system and single entry system .
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