provison for doubtful debts?

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