Why further bad debts are debited in sundry debtors as well as in provision for doubtful debt account? As provision was already there by deduct further bad debts from sundry as well as provision for doubtful debt account .
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Let me explain you the difference between a Provision and Reserve. For example a man earns Rs.50000 as salary every month. Out of this amont he earmarks Rs.10,000 to be given to landlord as rent. Rs.5000 for his son's school fee, Rs.25000 for other household expenses. He decides not to spent the remaining Rs.10,000 and keeps it as his saving.
In the above example money earmarked for rent, fees or household expenses are Provisions. Money not earmarked for any known liability or expense is a Reserve (saving).
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