If bad debt is recovered, what journal entry should be made?

Create a journal entry to reverse the original bad debt write-off entry.Debit the bad debt recovery account for the amount recovered

Cash/Bank A/c Dr.

To Baddebts recovered A/c

(Being bad debts recovered)

Baddebts recovered A/c Dr.

To P&L A/c

(Being bad debts recovered transferred to P&l a/c)

Cash a/c Dr.

To bad debt a/c