Clifford Limited trade receivables balance
Question 1 Clifford Limited trade receivables balance as at 31 October 2019 was €212,280. The following transactions took place during November and December 2019: Nov 2019 € Dec 2019 € Cash sales Credit sales Sales returns from credit customers Settlement discounts allowed Cheques received from credit customers Bad debts written off Recovery of bad debt written off in 2018 Amounts due from customers to be offset against purchases in the purchase ledger Cash refunds to customers who returned items after payment 70,200 145,700 3,100 1,880 160,400 2,500 500 2,680 1,000 67,000 165,200 5,880 2,460 142,480 4,200 Nil 3,000 Nil At 31 December 2019, there was no bad debt provision for outstanding balances recognised in the…
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