New provision and further bad debts is always deducted from debtors in balancesheet and additional provision((bad debt+further bad debts+new provision)-old provision) to be debited or provided in profit and loss account and if old provision is more than bad debts+further bad debts+ new provision , difference is to be credited to profit and loss account. Ie A) (bad debt+further bad debt+ new provision)>old provision, then difference is debited to Profit and loss account. B) & if (bad debt+further bad debt+ new provision) < old provision, difference is to be credited to profit and loss account

To record pending transactions on accrual basis

Adjustments are required to incorporate pending transactions in the books of aacounts

Practical problem

This session consists of patterns,levels, bases and merits and drawbacks of market segmentation

Profit and loss account

Practical work

Balance sheet is a sheet of balances of assets and liabilities. This podcast consists of meaning, features, objectives/need/purpose and preparation of balancesheet.

Service marketing is emerged as a separate discipline or field of study from 1980s onwards.