Provision entry in tally

REPAIRS   A/C     DR

     TO PARTY NAME  A/C

AT THE TIME OF PAYMENT

      PARTY NAME A/C DR

                     TO CASH/BANK A/C

It is a payment and bill book entry. but my question is for provision, 

It is a payment and bill book entry. but my question is for provision,

As you have received the bill, the liability has already been conformed so, why do you want to pass provision entry. Record it as an expense.