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hi everyone welcome back to sahab academy today in this video we are going to understand the concept of provision for doubtful deaths now this is also known as by different name see here allowance for receivables provision for bad debts provision for debtors allowance for doubtful debts allowance for irrecoverable debts okay so many different names are there in different books but you donamp;#39;t worry we will call this in this video series as provision for doubtful deaths is that clear itamp;#39;s the same thing so here we are going to understand the concept as well as the accounting treatment that you have to do regarding this in general entries in ledger accounts in trial balance as well as the financial statements profit and loss and balance sheet we are going to get the whole picture is that clear so letamp;#39;s start the video and letamp;#39;s understand this from very basics now first letamp;#39;s understand some basic terminology related with this topic itamp;#39;s real