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Trial Balance Preparation - Class XI

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A's trial balance provides you the following information: Bad debts Rs.1,000. It is desired to maintain a provision for bad debts at Rs. 2,000. Amount debited to profit and loss a/c will be_________.

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A
Rs. 3,000
💡 Explanation:
Amount to be debited to P & L A/c = Bad debts + new provision 
                                                           = RS-1,000 + RS-2,000
                                                           = RS-3,000.
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