Anonymous What would be the double entry if a specific provision for doubtful debts which was made is paid in the next year. The following year if you felt the provision needed to be lowered as the potential bad debt was now paid and future debts did not have the same likelihood of going bad then you could cancel. Accounting Nest Intermediate Bad Debts And Provision For Doubtful Debts We also learned that all individual debtor T-accounts go in the debtors ledger and all individual creditor T-accounts go in the creditors ledger. . 6000 have been omitted be recorded in the books. As previously mentioned we not only have the general ledger but also two other subsidiary or supporting ledgers. 1480 for accrued income are be shown in the books. Specific Provision for Doubtful Debts Subsequently Paid by. On 1 January 2016 the trade receivables amounted to 3500 and the provision for doubtful debts was 175. The income statement for...