The Journal

Journal entries are simply writing down the entry in words. The double entry for irrecoverable debts is Dr Irrecoverable debts expense account and Cr Receivables. This is the entry that is made in the t-accounts, and this is how it would be written as a journal entry. I do suggest that you watch our free lectures on irrecoverable and doubtful debts, and on journal entries. (We stopped using the term bad debts many years ago - they are called irrecoverable debts.)

So writing Irrecoverable Debts(Dr) and Receiveables(Cr) is not double entry book keeping??

Does book keeping means postings to the Ledgers??

Bookkeeping is the name given to all the writing up in all the books. All businesses will enter entries in the nominal/general ledger. What other books they use in addition is up to the individual business and largely depends on the size of the business. These days not many businesses actually bother with a journal. You should watch our lectures, in order, where everything to do with bookkeeping is explained in full.

Thankyou very much

You are welcome :-)