Question

Debtors are proved to be good how is this adjustment shown in th erevaluation account

Answer 1

it means the provisions which is already made is to be cancel or brought down

so following entry will be pass

provisions for doubtful debt A/c. Dr.
To revaluation A/c


NOTE: Original value of debtor is written in the new balance sheet

Answer 2

It means no provision for bad and doubtful debt is required any more..

Amt. of provision of bad and doubtful debt is mentioned at cr.sde of revaluation account