O-LevelAccountingAccounting procedures7707/12 · May/June 2025 · Q181 Mark

Shilpa's financial year ends on 30 April. On 31 March 2025, she wrote off a debt owed by Tahir as irrecoverable. Which entry did Shilpa make on 31 March 2025? The options present 'debit' and 'credit' accounts.

Aincome statement, Tahir

Birrecoverable debts, income statement

Cirrecoverable debts, Tahir

DTahir, irrecoverable debts

✓ Correct answer

C: irrecoverable debts, Tahir

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Topic: Accounting procedures, O-Level Accounting (syllabus 7707). Multiple choice, 1 mark.
Source: O-Level Accounting, May/June 2025 Paper 1 Variant 2, question 18.

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