The journal entry for provision of bad debts is a debit to Bad Debt Expense and a credit to Allowance for Doubtful Accounts.

• Bad Debt Expense is an expense account that represents the amount of uncolle...read more

Profit and loss A/c Dr.

To Provisions for bad debts A/c

The journal entry to provisions credit and debit ac in your account loss ac entry ya credit entry

To reduce a provision which is a credit we enter a debit. The other side would goto the bad dent provision expense account

To reduce a provision, which is a credit, we enter a debit. The other side would be a credit, which would go to the bad debt provision expense account