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Die boekhouer van ABC Ltd. het oninbare skuld van R100, wat in die vorige finansiële jaar afgeskryf is, verhaal en dit as volg te boek gestel:
Dt Debiteurekontrole R100
Kt Oninbare skuld verhaal R100
Die volgende moet te boek gestel word om die inskrywing reg te stel:
The bookkeeper of ABC Ltd. accounted for bad debt recovered, which was written off in the previous financial year, of R100 as follows:
Dr Debtors' control R100
Cr Bad debt recovered R100
The following should be recorded to correct the entry: