Provision entry

This query is : Resolved 

27 August 2014 i am very confused about the entry of provision of doubtful debts.please tell wat is the entry.

27 August 2014 Provision for doubtful debts A/c Dr.
To Sundry Debtors A/c

28 August 2014 provision for doubt full debts a/c dr.

to debtors a/c




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