in t.s. grewal accountancy textbook (2016 edition)
pg17.54

q.10

why is provision for doubtful debts deducted from sunder debtors ??

Dear Student,

Q.10 is available on page no. 17.54.

When we prepare Balance Sheet, there is always a need to reduce the balance of sundry debtors by provision for doubtful debts.
Either provision balance is directly given in the question or we have to calculate it. But if provision for doubtful debts is given in the question in the trial balance there is no need to reduce because we assume that it is already adjusted with the debtors balance and if it is given seperately i.e. not in trial balance just like this question then we have to show it as reduction from debtors.

Regards

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