please brothers : CIMA financial help...

[nabil khan]

i am student of CIMA.please tell me about these entries, please

Disposal of fixed asset account
1 DR disposal of fixed asset account
CR fixed asset account

2 DR provision for depreciation account
CR disposal of fixed asset account

3 DR debtors account
CR disposal of fixed asset account

Q 2
description of stocktaking
AND
carrying out the stocktake
the continious nature of trading activity may cause a problem in that stock movements during the physical stocktake.two possible solutions are as follows.
[ close down the business while count takes place]
[keep detailed records of stock movements during the course of the stocktake]

Q 3
At the beginning of the year , the provision for doubtful debts was 3400.At the year end, the provision required was 4000.during the year 2000 of debts were written off, which includes 400 previously provided for.
what is the charge to P & loss for bad and doubtful debts for the year?
ANS (2600) how it is!
please give me its solution as i m preparing for exam,all topic are posted from bpp book.
ALLAH HAFIZ
Regards
nabil khan

nabil