Receivables ECL Provision Matrix and Journal (UAE SMEs)

At year end the allowance for doubtful debts is often a guess, or a spreadsheet nobody can audit, and the journal is worked out by hand. This app does the ageing from the due dates, shows every step, reconciles the movement from the opening allowance and writes journals that balance.

What is inside

• Ageing buckets you define (days past due) and a loss rate for each, with an optional forward-looking adjustment.
• Invoice mode with CSV import, or manual mode where you type a balance per bucket. Invoices you assess on their own take a specific percentage.
• The required allowance, the movement from your opening allowance with write-offs and recoveries (recoveries to the allowance or to profit or loss, your choice), and the charge or release.
• Journal entries that balance, a by-customer provision table with CSV, and a printable A4 provision memo.
• A loss-rate helper that suggests a rate from your own history and never changes the matrix by itself.
• A README with a worked example, example data and JSON backup.

What is fact and what is a setting No loss rate, bucket bound or adjustment is built in. They are your accounting policy and your estimates. Whether the approach meets IFRS 9, and how to support the rates with history, is for you, your accountant and your auditor. VAT bad debt relief and the corporate tax treatment of provisions are not covered.

What it is NOT It is not an audit tool or an opinion on IFRS 9 compliance. It covers trade receivables on the simplified approach only, with no staging, no discounting and no probability of default model.

How it was checked Balances, rates, provisions, the charge, journal totals and helper rates were compared with an independent Python Decimal calculation over 36 random portfolios, with no difference. Typed screens, CSV, exports, reload, print view and phone width were tested in Chromium. Not tested in Safari, Firefox or Edge. Single business use.