Home For AAT student members AQ 2016 Advanced Diploma in Accounting Advanced Bookkeeping
Current updates regarding coronavirus (Covid-19) and the precautions AAT are taking will be continually updated on the below page.

Please check this link for the latest updates:
We hope you are all safe and well and if you need us we will be here. 💚

Value of adjustment

danielle93danielle93 Registered Posts: 17
edited September 2017 in Advanced Bookkeeping
Hello everyone!
I am really struggling with this part of the sample assessment. It is the question a) from part 1.4 of the sample assessment level 3. I have attached a picture as well. I theoretically know how to calculate the adjustment but the answer in the sample assessment does not correspond at all.
Extract from the extended trial balance:
Doubtful debts: 225 Credit
SLCA- 17900 Debit
Irrecoverable debts: 390 Debit
And the answer in the sample assessment for the adjustment is £46, why ?
I am self studying so any help would be very welcome.


  • danielle93danielle93 Registered Posts: 17
  • Zoynal98Zoynal98 MAAT, AATQB Posts: 65
    You need to adjust the Doubtful debts according to 1% of the SLCA.
    1% of SLCA (£17,900) = £179
    Adjust the Doubtful debts to get to £179.
    Doubtful debts = £225 Cr
    Doubtful debts Adjustment = ?
    New doubtful debts provision = £179

    Doubtful debts Adjustment = £225 Cr - £179 Cr = £46 Dr
Sign In or Register to comment.