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Unformatted text preview: for 2006. This enables the results of each year to be compared with those for previous years. 4 $m a Net book value of land and buildings 1,909.6 b Net book value of plant and equipment 2,713.4 4,623.0 5 Trade debtors 95.7 Trade receivables are presented net of impairment allowance (Note 8) 6 2007 2006 Amounts provided for bad and doubtful debts 2.3 3.1 (see note 2d) 7 Journal entry to record bad debt: Dr Allowance for doubtful debts Cr Accounts receivable Journal entry to increase provision: Dr Bad debts expense Cr Allowance for doubtful debts...
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- Three '09