provison for doubtful debts?

ViveK (.) (312 Points)

06 April 2010  


hi all 

what is the treatment of provision of doubtful debts shown in adjustments

language is "debtors includes Rs 120000 due for more than 6 months out of which provision has been made for doubtful debts at Rs 20000 during year


my question is 

i have seen a solved problem(company final accounts padhuka's book) and in that problem doubtful debts are not subtracted from debtors(shown in adjustment)  in balance sheet but are charged in p&l account even though it tallied