HELLO !! 

i am not sure about passing of journal entries for provision for bad and doubt debts(PBDD).

firstly, this is all what i know about PBDD

FOR CREATION OF PBDD (say in 2013)

p & l a\c     dr.

  To PBDD a\c 

IN THE NEXT YEAR (say in 2014)

if bad debts are unrealised:

1. bad debts a\c      dr.

      To debtors a\c

2. PBDD a\c      dr.

      To bad debts a\c 

if bad debts are realised:

1. PBDD a\c      dr.

     To  bad debts recovered a\c

2.  bad debts recovered a\c   dr.

        To p & l a\c 

i am not confident about the above entries.

in case if there's any mistake regarding above entries and my interpretation. plzzzzzz let me know                              

THANK YOU!!!!