provision for bad debt

Neither real nor nominal.
It is Personal

no its not personal account its nominal account

Bad debts are nominal accounts-where as the provision for doubtful debts is based on expectations of receivable and hence personal in nature.

hello vinod
i would like to attention one more thing you
hoowever this provision we will make for some persons but its not person specific i.e. for eg.
we don't make provision fer bed debt for mr. ram /x/y/z
we dont know who will default in our debt
its only for our overalls expectations which may be higher or lower or may be zero also
hence this provision cant be a personal account