Home For AAT student members AQ 2016 Foundation Certificate in accounting Bookkeeping Controls
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. 💚

irrecoverable debts and dishonoured cheques

student17student17 Registered Posts: 17

I'm confused as to why irrecoverable debts and dishonoured cheques don't get balanced the same way in double-entry?
Both are a loss of earning to the business and in both occasions business has provided services/stock for no payment..

Hopefully someone is able to explain why they get entered on double-entry differently.

Thank you


  • NeillawNeillaw New Member RossendaleMAAT, AAT Licensed Accountant Posts: 271
    Dishonoured cheques are a writeback to the bank account and bad debts aren't.
Sign In or Register to comment.