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Basic query in accounting

This query is : Resolved 

04 October 2013 Please tell me whether below entries are correct?
Estimating Bad debt based on Receivables
Bad Debt a/c Dr
To provision for doubtful Debt a/c

P&L a/c Dr
To Bad Debt a/c

Writing off account receivable
Provision for Doubtful Debt a/c Dr
To Debtors a/c


Recovery of Account receivable write off

Debtor A/c Dr
To provision for Doubtful Debt a/c

Cash a/c
To debtor a/c

Provision for Doubtful Debt a/c Dr
To P&L a/c

I will be very much thankful to you.

05 October 2013 Hi

It is correct!

Thanks//VaibhavJ



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