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Debtor's account number e.g. Min 120 Name e.g. Minolta Printing Ltd Address and contact details 25 Mimosa Drive, Germiston, 4144 Contact Details 011 567 8890

Debtor's account number e.g. Min 120 Name e.g. Minolta Printing Ltd Address and contact details 25 Mimosa Drive, Germiston, 4144 Contact Details 011 567 8890 Date account opened February 2014 Total amount owed R 357 000 Age of total amount owed i.e. 30 days, 60 days, 120 days and over Credit limit e.g. R 500 000 Credit terms e.g. 60 days Status of account* e.g. Handed over to attorneys for You are required to: With reference to work paper ABC 111, identify the information which you would extract from the debtors' masterfile to assist you in the audit of the allowance for bad debts. Explain how you would use the information (do not provide audit procedures). Your answer should be in table format as follows: Information Extracted Use of Information

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