Balance sheet accounts receivable debit credit balance how to fill

Accounts receivableThe balance is on the credit sideBalance sheetIt should be entered in the "Advance Receipts" field.

Balance sheet accounts receivable.

Advance receipts, accounts payable.

The method of filling in the amount payable is as follows:

Accounts receivable "Accounts receivable" sub-ledger debit balance "Accounts receivable in advance.

Sub-ledger Debit Balance "Provision for bad debts.

Balance. Advance Receipts Accounts Receivable Detail Credit Balance Accounts Receivable Credit Balance.

Accounts Payable Accounts Payable Detail Credit Balance Accounts Prepaid.

Subsidiary account credit balance.

Prepaid Accounts Prepaid Subledger Debit Balance Accounts Payable Subledger Debit Balance.

Routine audits. The routine audit of the balance sheet mainly examines whether the contents of the balance sheet are complete, whether the calculation of the figures in the balance sheet is correctly balanced, and whether the relevant items are filled in accurately.

1. Review the completeness of the contents of the balance sheet.

First, check whether the date of filling in is missing;

the second is to review whether the items that should be filled in the form are complete;

The third is to review whether the signatures and seals of the relevant personnel are complete.

2. Review the accuracy of the relevant figures in the balance sheet.

The first is to check whether the small counts in the table are correct;

the second is to check whether the totals in the table are correct;

The third is to add the figures of the left and right items in the balance sheet to see whether the total amount of the balance sheet is balanced.

3. Review whether the comprehensive items in the balance sheet are accurate.

On the basis of the relevant general ledger.

The items directly entered in the closing balance of the account should be checked with the closing balance of the relevant general ledger account;

Items that need to be filled in on the basis of summary offsets or analyses should be reconciled with the amounts that are added or offset against the balances of the relevant general ledger accounts and analyzed;

For the items that need to be filled in according to the closing balance of the detailed account or its total, it should be checked with the closing balance and its total of the relevant detailed accounts;

The figures in the "Beginning of the year" column of the balance sheet should be reconciled with the figures shown in the "End of the period" column of the balance sheet at the end of the previous year.

Balance sheet accounts receivable items should be based on:"Accounts receivable"The total debit balance at the end of the period for each detail account to which the account belongs, minus"Provision for bad debts"The amount after the closing balance of the bad debt provision for accounts receivable in the account is filled"Accounts receivable"If there is a credit balance at the end of the period of the detailed account to which the account belongs, it should be in the balance sheet"Accounts receivable in advance"Fill in the field. If"Accounts receivable in advance"If there is a debit balance in the relevant detailed account to which the account belongs, it should also be debited"Accounts receivable"Fill in the field.

Hello, the "accounts receivable" item should be filled in according to the total debit balance at the end of the period of each detailed account to which the "accounts receivable" and "accounts receivable" account belong, minus the closing balance of the bad debt provision in the "bad debt provision" account; Contents**: Encyclopedia.

The debit balance of other payables is included in the other receivables item.

The debit balance of other receivables, which indicates that it has been overpaid, is the same as other receivables and becomes an asset class account.

A balance sheet is a statement that reflects the financial position of a business as at a particular date. The balance sheet mainly reflects the three aspects of assets, liabilities and owners' equity, and satisfies the balance formula of "assets = liabilities + owners' equity".

Balance Sheet Role:

In addition to the internal error removal, business direction, and prevention of malpractice, its report function can also allow all readers to understand the business status of the enterprise in the shortest time.

The balance sheet uses the principle of accounting balance to divide the trading accounts of assets, liabilities and shareholders' equity that comply with accounting principles into two major blocks: "assets" and "liabilities and shareholders' equity". It reflects the overall size and structure of the company's assets, liabilities, and owners' equity.

Other receivables or prepaid accounts.

Treat as other receivables.

The balance sheet accounts receivable are filled in as follows:

First, the method

1. Accounts receivable belong to the asset class, the debit side indicates an increase, the credit side indicates a decrease, and it is generally a debit balance, which indicates the amount of accounts receivable that the enterprise has not yet received.

2. When filling in the balance sheet, the enterprise should fill in the amount after subtracting the closing balance of the bad debt provision in the "bad debt provision" account according to the total debit balance of the detailed accounts of each detailed account to which the "accounts receivable" and "accounts receivable" belong.

2. Fill in the different items on the balance sheet.

1. The items of accounts receivable should be calculated and filled in according to the total credit balance of the detailed account to which the accounts receivable belong + the total credit balance of the detailed account to which the accounts receivable belong.

2. The accounts payable items should be calculated and filled in according to the total credit balance of the detailed account to which the accounts payable belong + the total credit balance of the detailed account to which the prepaid accounts belong.

3. The prepaid accounts item shall be calculated and filled in according to the total debit balance of the detailed account to which the accounts payable belong + the total debit balance of the detailed account to which the prepaid accounts belong.

4. Other receivables should be calculated and filled in according to the total debit balance of other receivables details account + the total debit balance of other accounts payable details account - the corresponding bad debt provision accrued.

5. Other payables should be calculated and filled in according to the total credit balance of other receivables details account + the total credit balance of other accounts payable.

The accounts payable debit balance is entered in the prepaid accounts column in the balance sheet.

The issue of the reclassification of accounts receivable and accounts payable, as well as accounts receivable and prepayments, is essentially a question of the entry of individual items in the balance sheet. The filling in of accounts receivable and other items on the balance sheet should be handled according to the following ideas:

The accounts receivable items should be calculated and filled in according to the total debit balance of the detailed account to which the accounts receivable belong and the total debit balance of the detailed account to which the accounts receivable belong to the corresponding bad debt provision calculated and filled;

The items of advance receivables shall be calculated and filled in according to the total credit balance of the detailed account to which the accounts receivable belong and the total credit balance of the detailed account to which the accounts receivable belong;

Accounts payable items should be calculated and filled in according to the total credit balance of the detailed account to which the accounts payable belong and the total credit balance of the detailed account to which the prepaid accounts belong;

The prepayment items should be calculated and filled in according to the total debit balance of the detailed account to which the accounts payable belong and the total debit balance of the detailed account to which the prepaid accounts belong;

Other receivables should be calculated and filled in according to the total debit balance of other receivables details account and the total debit balance of other accounts payable.

Other payables should be calculated and filled in based on the total credit balance of the other receivables detail account and the total credit balance of the other payables detail account.

Credit balances of other receivables should be recorded in the statement of assets and liabilities to other payables.

The accounts receivable items in the balance sheet should be calculated and filled in according to the closing debit balance of the relevant detailed accounts to which the accounts receivable and advance accounts receivable belongs.

As a static statement, the balance sheet should be prepared according to the closing balance of the accounting account, because the name and coverage of the specified statement items and the corresponding accounting account are quite different, so the method of filling in the simplified column for each specific item is not the same.

The fixed asset account corresponds to the original price item of the fixed asset on the balance sheet, and is also a type that is directly filled in by the balance of the G/L account.

Structural formatting. A balance sheet generally has two parts: the first and the main part. Among them, the first part of the table briefly describes the report name, preparation unit, preparation date, report number, currency name, unit of measurement, etc.

The positive statement is the main body of the balance sheet, which lists the various items used to illustrate the financial position of the enterprise. There are generally two types of positive balance sheet formats: report-based balance sheet and account-based balance sheet.

The report-style balance sheet is structured in an upper-bottom structure, with the upper half showing assets and the lower half showing liabilities and owners' equity. There are two specific forms of arrangement:

First, it is arranged according to the principle of "assets = liabilities + owners' equity";

Second, it is arranged according to the principle of "assets-liabilities = owners' equity". The account-based balance sheet is structured left and right, with assets listed on the left and liabilities and owners' equity listed on the right. Regardless of the format, the equation that the sum of the items of assets equals the sum of the items of liabilities and owners' equity remains unchanged.

1. According to the balance of the general ledger account, fill in the items such as transactional financial assets, engineering materials, fixed assets disposal, deferred income tax assets, short-term loans, transactional financial liabilities, notes payable, employee remuneration payable, taxes payable, deferred income tax liabilities, projected liabilities, paid-in capital, capital reserve, surplus reserve, etc. Some items should be based on the closing balances of several G/L accounts. Such as "monetary funds", "other non-current assets" items, etc.

2. According to the net amount of financial assets, investment real estate, long-term equity investment, fixed assets, construction in progress, intangible assets, goodwill, etc., after deducting the balance of the allowance account from the relevant accounts, fill in the financial assets, investment real estate, long-term equity investment, fixed assets, construction in progress, intangible assets, goodwill, etc.

3. Calculate and fill in long-term loans, long-term amortized expenses and other non-current liabilities according to the analysis of the balance of the general ledger account and the detailed account.

4. Calculate and fill in the development expenditure according to the balance of the relevant detailed account: fill in the closing balance of the "capitalized expenditure" detailed account to which the "R&D expenditure" account belongs; Advance Receipts: Filled in according to the sum of the credit balances of the detailed accounts to which "Accounts Receivable" and "Accounts Receivable" belong; Accounts Payable:

Fill in the credit balance according to the sum of the credit balances of the detailed accounts to which "Accounts Payable" and "Accounts Prepaid" belong; Undistributed Profit: Fill in the closing balance of the "Undistributed Profit" detailed account to which the "Profit Distribution" account belongs; Others such as "non-current assets due within one year", "non-current liabilities due within one year", etc.

5. Comprehensively use the above filling method inventory: according to the analysis and summary of the closing balance of the general ledger accounts such as "raw materials", "inventory commodities", "entrusted processing materials", "turnover materials", "material procurement", "materials in transit", "commodities picked out of the barricade", "material cost differences", etc., and then subtract the balance of "inventory decline provision".

1. Accounts receivable: Accounts receivable and accounts receivable are filled in according to the sum of the debit balances of the sub-accounts to which the accounts receivable and "accounts receivable" belong, minus the amount of the corresponding "bad debt provisions".

2. Prepayment: Fill in the amount of the corresponding "bad debt provision" according to the sum of the debit hidden balance of the sub-account to which the "accounts payable" and "prepaid" accounts belong.