property income

if we asses rental income then there s no need to reduct bad debt right as we only include income received on cash basis. Only in case of accrual we have to show income earned and adjust bad debt against it right?

and in case while doing accrual basis if bad debt is given where a part of the bad debt is pertaining to previous yr which we didnt know in last tax year….can that be adjusted in current tax year just like we carry forward the previous loss to adjust against income following yr?