Provision Forums › ACCA Forums › ACCA FA Financial Accounting Forums › Provision This topic has 0 replies, 1 voice, and was last updated 5 years ago by A.abbas. Viewing 1 post (of 1 total) Author Posts November 15, 2020 at 9:54 am #595066 A.abbasMember Topics: 1Replies: 0☆ Hi. please let me know how to account for: i) excess provision ii) under provision Eg. Provision for electricity bill. Author Posts Viewing 1 post (of 1 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In