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Thats because the provision is an estimate made under the prudence concept for a probable or expected loss against any recievable or asset, while Payable bills are expenses that have been accrued and are not probable but confirmed so its not an estimate when u have certainity about some expense also the benefit against it has been obtained
provision account is account set aside in case of any liability
Provisions are not actual expenses whereas payables are actual expenses
Because they are accrued expenses.