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A-LevelAccountingThe accounting cycle9706/12 · Oct/Nov 2025 · Q131 Mark

Which item would result in a credit entry in a statement of profit or loss?

Areduction in the allowance for irrecoverable debts
Ban increase in the allowance for irrecoverable debts
Cthe creation of an allowance for irrecoverable debts
Dthe writing off of a trade receivable

✓ Correct answer

A: reduction in the allowance for irrecoverable debts

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About this question

Topic
The accounting cycle, A-Level Accounting (syllabus 9706). Multiple choice, 1 mark.
Source
A-Level Accounting, Oct/Nov 2025 Paper 1 Variant 2, question 13.

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