thanks!

Dear,

ur entries related to bad debt unrealised are correct. while entries related to 

realised of bad debts are incorrect.

According to my view if bad debts realise then u  get money so entry would be:

1. cash/bank A/c dr

        to bad debts recovered (Income nature)

2. bad debts recovered a/c dr

        to P& L A/c (transfer of bdr). while whatever amt is stud in PBDD A/c  will remain same

but if u need to decrease the provision in current year though  not having bad debt then entry would be. PBDD A/c dr To P&l A/c.however u need to increase the provision for bad debt from 

current year profit then p& L a/c dr To PBDD A/c. hope u will understand.

Dear,

Creation of  PBDD A/c is for doubtful debts . if in 2014 debt is gud & its realise genarally  then

entry would be normal i.e Cash/bank a/c dr TO Sundry debtors.

while above entries i suggested is for that ur debt is bad & its unrealise in current year so its called bad debt so that type of entries required to be passed (i.e of unrealise) while later  bad debt some how recovered then bad debt recovered entries required to be passed.(realise of bad debt.). hope now u will get clear idea.

hi if above entries are correct then  what about below entry and when it will come

provision for bad debts a/c  dr   xxxx

         To debtors a/c                         xxxx