help for profit and loss account.Why are both the provisions recorded in the credit side of the profit and loss account?

You don't provide enough information. But in general, the Profit and Loss account is used to close the books. That means that all temporary account balances are transferred to P&L, (except dividends), and the balance of the PL account is net income or net loss which is closed to retained earnings. So if a temporary account has a debit balance, it is credited to create a zero balance and P&L is debited. Likewise, temporary accounts with credit balances are debited and the credit goes into the P&L account.