Provision for debtors and writting off bad debt

1) a) P & L A/c   Dr

                   To Provision for Bad & Doubtful Debts

b) Provision amount debited in P & L A/c. Balance in  Provision A/c shown under Provision & Liabiltiy in B/S

2) a) Provision for Bad & Doubtful Debts A/c    Dr

                To Bad Debts  A/c

b) Bad Debts amount deducted from Debtors balance in balance sheet. Balance in  Provision A/c shown under Provision & Liabiltiy in B/S

Profit and loss a/c DR.
To Provision for doubtful debts
(provision made)

Provision for doubtful debts Dr
To Debtors
(actual write off)

Profit and loss a/c DR
(bad debts write off)
To Profit & loss a/c
(reversal opf provision