WHAT ENTRY SHOULD BE WRITTEN FOR :

A) WHEN THE BILLS GET ENDORSED

B) WHEN THERE IS BAD DEBTS.

C) WHEN THERE IS DISCOUNT FROM BANK

a) endorsee a/c        dr

    to b/r a/c

b)bad debt a/c     dr

  to debtor a/c

c) discounting charges a/c     dr

to b/r a/c

a) Endorsee's a/c dr.

                           To b/r a/c

b) Bad debts a/c dr.

                       To debtor's a/c 

c) Bank a/c dr.

Dis a/c dr.

             To b/r a/c