debtors balance at the end of the year

[Akinleye_i]

Hello house, if a company has debtors outstanding at the end of the year, and the amount includes VAT, what are the accounting entries to pass?
I would really appreciate if some one helped me out. Should the company assume liability for the VAT even with the fact that they are yet to collect the money. Please I really need to know.
Thanks

 

[Cheaper Accountant]

Is this non-recoverable VAT?