1) Bad debts of $3000 at sept 30 20x4 has not been written off.

My ans: Dr Uncolloectible accounts exp 3000
Cr Allowance for uncollectible account 3000


2) The provision for bad debts at sept 30, 20x4 should be reduced to $1200

Trial balance as at sept 30, 20x4
Provision for bad debts (1/10/x3) 1800

My ans: Dr Allowance for uncollectible account 1200
Cr accounts receivable 1200

Just wanted to know if I was on the right track.

Hi Nikkiaccounts I think you're on the right track, but I would record the second entry this way

Dr . Bad Debt Expense or (Uncollectible Acct expense) 1200
Cr . Account Receivable 1200

The problem doesn't make any sense. It's stating you have a balance of 1800 at the beginning of the fiscal year. Then you're writing off 3000 at the end of the year. (That first entry is correct.) That puts the account at a 1200 debit balance (i.e. negative.)

Then it says to reduce the account to 1200. How can you do that when it's already negative?

Can you check and make sure that's exactly what it says? Although I think I saw this question on another post and thought something didn't make sense. (Though I was too tired at the time to figure out why.)

So I can't say about that dollar amount, but it sounds like they're referring to the year-end adjusting entry, which is:
Dr. Bad Debt Expense
Cr. Allowance

Receivables is not involved in the adjusting entry.