摘要：This paper discusses about the bad debts on Primkopal Seskoal. The authorwould like to know how policy is made to the loan, the accounting treatment ofdefined policies, the amount of reserves for possible losses on accountsreceivable Primkopal Seskoal December period of 2007 and the control of baddebts by using a provision on the basis of outstanding accounts receivable. Fromresearch conducted, the obtained results that control for doubtful accounts andpolicies set forth on loans made by the parties Primkopal Seskoal good enough.
