Provision for bad debts

Dear if you have Debtors Balance is Rs 5.00 lacs & you may by the way your clients payemnt nature you can analyse thast how much money not collectible or not expected which may intend to provide Provisions for Bad Debts. Normally 5% will be provided on Doubtful Debts i.e clients who will not Pay despite your regular folllow up.

Journal can be passed as below 

Providion for Bad Debts a/c Dr:    25,000

Sundry Debtors a/c Cr 25,000 ( you may split custoemr wise)