91.
A recovery of bad debt

92.
What does 'aged debtors analysis' signify?

93.
Which of the following is the most common cause of bad debt?

94.
Which accounting concept dictates the inclusion of 'provision for doubtful debts' in the financial statements?

95.
Which of the following is a commonly used base to create the provision for doubtful debts?

96.
Provision for doubtful debts account is a/an

97.
Provision for cash discount on debtors is a percentage of

98.
The value of inventories or stock is figured out at the lower of cost and

99.
An overstatement in the value of closing stock overstates all of the following except

100.
All of the following are the methods of inventory costing except