Commerce - 4CM1 PearsonEdexcel

Bad Debts

Bayani Gaba-gaba

Every business that sells on credit faces the same uncomfortable question: what happens when a customer cannot, or will not, pay? Bad debts can quietly drain profits, choke cash flow, and even push an otherwise healthy firm into difficulty. Understanding how they arise and how to guard against them is a core commercial skill.

In this lesson you will learn what bad debts are, why they occur, and the tools businesses use to manage credit risk. You will explore credit control procedures, calculate provisions for doubtful debts, and examine how factoring and debt collection agencies help recover outstanding sums.

Manufura

Understand the impact of bad debts on businesses and individuals
Understand ways to reduce bad debts

Taswirar tunani

An zana wannan batu don ka ga yadda ra'ayoyi ke hadewa.

Bude taswirar tunani a cikin manhaja

Katunan tunawa

Gwaji mai sauri kan abin da ake jarraba a wannan batu.

Yi atisayen wadannan katuna a cikin manhaja

Takardar Darasi

Selling on credit is the engine of modern commerce. Retailers extend trade credit to keep stock flowing, manufacturers invoice on 30- or 60-day terms, and exporters ship goods weeks before payment arrives. Credit lubricates trade, but it also introduces risk: the risk that a buyer will never settle the bill. When that happens, the unpaid amount becomes a bad debt, and the seller bears the full cost.

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Nazarin Darasi

Barka da kammala darasi akan Bad Debts. Yanzu da kuka bincika mahimman ra'ayoyi da ra'ayoyi, lokaci yayi da zaku gwada ilimin ku. Wannan sashe yana ba da ayyuka iri-iri Tambayoyin da aka tsara don ƙarfafa fahimtar ku da kuma taimaka muku auna fahimtar ku game da kayan.

Za ka gamu da haɗe-haɗen nau'ikan tambayoyi, ciki har da tambayoyin zaɓi da yawa, tambayoyin gajeren amsa, da tambayoyin rubutu. Kowace tambaya an ƙirƙira ta da kyau don auna fannoni daban-daban na iliminka da ƙwarewar tunani mai zurfi.

Yi wannan ɓangaren na kimantawa a matsayin wata dama don ƙarfafa fahimtarka kan batun kuma don gano duk wani yanki da kake buƙatar ƙarin karatu. Kada ka yanke ƙauna da duk wani ƙalubale da ka fuskanta; maimakon haka, ka kallesu a matsayin damar haɓaka da ingantawa.

Which of the following best describes a bad debt? A) A debt paid after the due date B) A debt that a business considers irrecoverable C) A debt secured by collateral D) A debt owed to a bank Answer: B
What is the main purpose of a provision for doubtful debts? A) To increase revenue B) To reduce trade receivables to their estimated collectible value C) To eliminate all credit sales D) To calculate interest on overdue invoices Answer: B
A business factors an invoice of $10,000 at 75% of face value. How much does it receive? A) $2,500 B) $7,500 C) $10,000 D) $12,500 Answer: B
Which of the following is NOT a method of credit control? A) Running a credit check on new customers B) Setting a credit limit C) Offering goods at a discount D) Sending monthly statements Answer: C
Trade receivables are $60,000 and the provision for doubtful debts is set at 5%. What is the provision? A) $3,000 B) $5,000 C) $6,000 D) $57,000 Answer: A

Yi aikin wadannan tambayoyi a cikin manhaja