Some times expenses paid may partly belongs to next accounting period. Such portion should be treated as prepaid expenses

New provision and further bad debts is always deducted from debtors in balancesheet and additional provision((bad debt+further bad debts+new provision)-old provision) to be debited or provided in profit and loss account and if old provision is more than bad debts+further bad debts+ new provision...

To record pending transactions on accrual basis