TERMIUM Plus®

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WRITING OFF BAD DEBTS [1 record]

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Alphabetical list of terms

Record 1 2017-07-17

English

Subject field(s)
  • Business and Administrative Documents
  • Accounting
CONT

At the close of each month, you need to complete a month-end report to keep your accounting statements updated. The month-end report adjusts your ledger for monthly transactions. This includes recording loan payments, reducing the value of business assets by their depreciation, writing off any bad debts and recording entries for prepaid expenses. The month-end report is also used to review the past month's transactions and make sure everything has been properly recorded. If your accounts do not balance, the month-end report is a time to correct any accounting errors.

French

Domaine(s)
  • Écrits commerciaux et administratifs
  • Comptabilité

Spanish

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