Help to clear my doubts......in partnership

 What are the difference in these two point & Why we treat differently in Revaluation A/C (in partnership question)

1) The Provision for bad debts was found to be in excess by Rs. 400

2) Provision for doutful debts to be increased by RS. 400

Sol:- First one take Cr. Side of Revaluation A/C (because of decrease in liability)    & 2nd is taken on Dr. Side of Revaluation A/c (because of increase in liability )

my question is here both the two points are the same (1. ecxcess by rs. 400....2. increased by 400) then why we treat differently in revaluation A/C why we not take both of the points in Dr. side of Revaluation A/C (both the points are increasing doutful debts)

Please explain in detail............

Thank you