Accounts receivable based on the calculation of accounts receivable in advance, general ledger and s

Accounts receivable = debit of accounts receivable + debit of accounts receivable - provision for bad debts accounts receivable = credit of accounts receivable + credit of accounts receivable.

Accounts Payable = Credits of Accounts Payable + Credits of Prepayments.

Prepaid Accounts = Debit of Prepaid Accounts + Debit of Accounts Payable.

The accounts in the balance sheet are filled in according to the analysis of the book balance at the end of the period, mainly because each account only reflects the single-direction balance (positive balance) of the detailed account to which the corresponding account belongs, for example, only reflects the debit balance, but cannot reflect the debit and credit detailed balances of the same account at the same time, and the detailed account to which the same account belongs has both debit and credit balances (that is, there are positive and negative balances at the same time), and the negative balance must be reclassified to other accounts to fill in. For example, the negative balance of accounts receivable is transferred to the positive balance of accounts receivable, the negative balance of accounts payable is transferred to the positive balance of accounts receivable, and vice versa. If the detailed accounts of these accounts only have positive balances, then there is no need to reclassify, the number of statements is consistent with the book number, and the current account recorded in the usual account books reflects the receipt and payment of each account in detail. However, the debit side in the sub-ledger should be reclassified in the report at the end of the period, and it should be reflected in the report that it adjusts the statement without adjusting the account, that is, it does not adjust the sub-ledger and the general ledger, and only adjusts the balance of the report account.

In fact, when using the end of the period, the relevant data at the beginning of the period is already included. When making a T-shaped account, both sides of the accounts receivable will settle the total of the current month at the end of the period, which already includes the balance of the previous month (that is, the number of the beginning of the month), and then carry out accounting on the basis of settlement. Therefore, when separating the advance receivables, only the closing number is considered, and I hope you can understand this.

1. Accounting treatment of accounts receivable in advance.

1. Received advance receivables:

Borrow: Bank deposit.

Credit: Accounts received in advance.

2. Receipt of the remaining payment:

Debit: Accounts receivable in advance.

Credit: main business income.

Tax Payable – VAT payable (output tax).

Borrow: Bank deposit.

Credit: Accounts received in advance.

3. Enterprises with small amounts of advance receivables shall credit the advance receipts to the "accounts receivable".

Advance payment received:

Borrow: Bank deposit.

Credit: Accounts receivable.

Receipt of the remaining payment:

Debit: Accounts receivable.

Credit: main business income.

Tax Payable – VAT payable (output tax).

Borrow: Bank deposit.

Credit: Accounts receivable.

2. Enterprises with small amounts of advance receivables can not set up the "accounts receivable" account, and the advance receivables are accounted for through the "accounts receivable" account.

on the balance sheet.

Accounts Payable Item End Number = Accounts Payable Credit Balance + Prepaid Credit Balance.

The number of prepaid accounts at the end of the period = accounts payable debit balance + prepaid accounts debit balance.

1. Received a deposit of 50,000:

Debit: Accounts receivable 175500

Credit: main business income 150,000

Tax payable - increase (sales) 25500

Borrow: Bank deposit 50000

Credit: Accounts receivable 50,000

2. Receipt of the balance:

Borrow: Bank deposit 125500

Accounts receivable 50000 in advance

Credit: Accounts receivable 175,500

In practice, only the accounts receivable in advance are accounted for, but the theoretical method is to account for the accounts receivable and the advance receipt. It's clear just by looking at this transaction. But if it's a bunch of businesses mixed together, it's easy to get confused.

The accounts receivable incurred by the company refer to the amount that should be collected for the sale of goods; Accounts receivable refers to part of the payment received in advance due to the sale of goods, and how to make accounting entries when accounts receivable and accounts receivable are prepaid?

Accounts receivable accounting entries.

Accounts receivable refers to the amount that should be collected from the purchasing unit due to the sale of goods, products, the provision of labor and entertainment services and other businesses in the normal course of business, including the taxes that should be borne by the purchasing unit or the labor service unit, and various transportation and miscellaneous expenses advanced by the buyer.

The accounts receivable entries are as follows:

Debit: Accounts receivable.

Credit: main business income.

Tax Payable – VAT payable (output tax).

Borrow: Cost of main business.

Credit: Inventory of goods sold blindly.

Recovery of accounts receivable:

Borrow: Bank deposit.

Credit: Accounts receivable.

Accounting entries for accounts receivable.

Advance receivables refer to the purchase deposit or part of the payment received by the enterprise from the purchaser in advance. Generally, it includes the payment received in advance, the deposit for the pre-purchase of goods, etc. Advance receivables generally have a maturity of no more than 1 year and should normally be reflected on the balance sheet at the end of each period as a current liability, and if they exceed 1 year (goods or services provided in advance for more than one year), they are called "deferred credits" and are listed separately between liabilities and owners' equity on the balance sheet.

The entries for advance receivables are as follows:

1. Received advance receivables:

Borrow: Bank deposit.

Credit: Accounts received in advance.

2. Receipt of the remaining payment:

Debit: Accounts receivable in advance.

Credit: main business income.

Tax Payable – VAT payable (output tax).

Borrow: Bank deposit.

Credit: Accounts received in advance.

3. Enterprises with small amounts of advance receivables shall credit the advance receipts to the "accounts receivable".

Advance payment received:

Borrow: Bank deposit.

Credit: Accounts receivable.

Receipt of the remaining payment:

Debit: Accounts receivable.

Credit: main business income.

Tax Payable – VAT payable (output tax).

Borrow: Bank deposit.

Credit: Accounts receivable.

Summary. Accounting entries for the transfer of accounts receivable from advance receivables to accounts receivable.

1. Received advance receivables:

Borrow: Bank deposit.

Credit: Accounts received in advance.

2. Receipt of the remaining payment:

Debit: Accounts receivable in advance.

Credit: main business income.

Tax Payable – VAT payable (output tax).

Borrow: Bank deposit.

Credit: Accounts received in advance.

3. When the "advance receivables" of the enterprise are not much, the advance receivables should be credited to the "accounts receivable".

1) Receipt of advance payment:

Borrow: Bank deposit.

Credit: Accounts receivable.

2. Receipt of the remaining payment:

Debit: Accounts receivable.

Credit: main business income.

Tax Payable – VAT payable (output tax).

Borrow: Bank deposit.

Credit: Accounts receivable.

Advance receivables refer to the payments received in advance by the enterprise in accordance with the provisions of the contract. Since the "Advance Receipts" account is not applicable to the accounting income standard, it can be understood here that the processing of advance receipts received by the leasing business, the tax liability is incurred when the advance receipts are received, and the output VAT tax is recognized.

Accounts receivable in advance are converted into accounting entries for accounts receivable.

Accounting entries for transferring advance receivables to accounts receivableAccounting entries for transferring advance receivables to accounts receivable.

Accounting entries for transfer of advance receivables to accounts receivable 1, accounts received in advance: debit: bank deposit credit:

Accounts received in advance 2, received the remaining payment: debit: advance accounts receivable credit:

Main business income Tax payable - VAT payable (output tax) Debit: bank deposit Credit: Accounts receivable in advance 3. When the "accounts receivable" of the enterprise is not much, the advance receipts should be credited to the "accounts receivable" (1) Received in advance:

Debit: Bank Deposit Credit: Accounts Receivable (2) Remaining Payments Received:

Debit: Accounts Receivable Credit: Income from Main Business Tax Payable - VAT Payable (Output Tax) Debit:

Bank Deposit Credit: Accounts receivable pre-receivable refers to the amount received in advance by the enterprise in accordance with the provisions of the contract. Since the "Advance Receipts" account is not applicable to the accounting income standard, it can be understood here that the processing of advance receipts received by the leasing business, the tax liability is incurred when the advance receipts are received, and the output VAT tax is recognized.

Teacher, it's not this.

What I mean by this is that the closing balance, the advance receivables, are transferred to the accounting entries of the accounts receivable.

Teacher? Loan is collected in advance, and credit is receivable.

Summary. 1. 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 + the total debit balance of the detailed account to which the accounts receivable belong - the corresponding bad debt provision accrued;

2. 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;

Accounts receivable and advance receivables are known, and the total revenue is calculated.

1. 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 + the total debit balance of the detailed account to which the accounts receivable belong - the corresponding bad debt provision accrued; 2. The pre-receivables item shall 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 account receivable belongs, the total amount of the credit balance of the pre-receivable account to which the pre-receivable belongs;

Accounts receivable and advance receivables are known, but how are they calculated between the first and second months.

Calculation method of accounts receivable: total shareholders' equity = operating income - operating expenses - depreciation of productive fixed assets - production tax + net income from rental housing, net income from leasing other assets and net rent of self-owned housing, etc. Net property income does not include premium income from the transfer of ownership of assets.

Per capita disposable income real growth rate = (per capita disposable income in the reporting period per capita disposable income in the base period) Household consumption** index -100%. Monetary funds + inventories + net fixed assets, i.e. cash + bank deposits + raw materials + inventory of goods + production costs + fixed assets - accumulated. Calculation of Advance Receivables:

Tax payable = sales amount Collection rate Due to individual income tax, when selling goods or taxable services, only ordinary invoices can generally be issued, and the sales revenue obtained is tax-included sales. Therefore, when calculating the tax payable, the tax payable can only be calculated after the tax-included sales amount is converted into the sales amount excluding tax.

Why the first step of the accounting entries is not like this: - for convenience, it is accounted for in a pre-receivables account.

Routinely this is how it should be:

Debit: Accounts Receivable 50,000 Accounts Receivable 125,500 Credit: Main Business Income 150,000 Tax Payable - VAT (Output Tax) 25,500

However, some companies have an extraordinary business volume and avoid multiple accounts, so they only use the subject of accounts receivable, and do not set up another accounts receivable.

I have the same opinion as you, so I have to wait for someone to advise.

You're doing the right thing too

Accounts receivable and accounts receivable can be incorporated into accounts receivable and accounts payable if they occur infrequently.

Accounts receivable refers to the account accounting of the amount that the enterprise should collect from the purchasing unit due to the sale of goods, materials, provision of labor services, etc., as well as the commercial acceptance bill that cannot be received due for the advance of transportation and miscellaneous expenses and acceptance. Accounts receivable is a creditor's right formed with the occurrence of sales behavior of an enterprise. Therefore, the recognition of accounts receivable is closely related to the recognition of revenue.

Accounts receivable are usually recognized at the same time as revenue. This account is based on the detailed accounting of different units that purchase goods or receive services.

The accounts receivable account accounts for the advance payment received by the enterprise from the purchasing unit or the unit receiving the service in accordance with the provisions of the contract or the agreement between the parties to the transaction when the goods are not shipped or the services are provided.

Accounts payable refers to debts incurred for the purchase of materials, goods, or the receipt of services**. This is a liability incurred by the buyer and seller in the purchase and sale activities due to the inconsistency between the acquisition of goods and the payment of loans.

Prepaid accounts refer to the prepaid accounts of the enterprise in accordance with the provisions of the purchase contract to the first unit, and the prepaid accounts are recorded according to the actual amount paid, such as the prepaid materials, commodity purchase payments, and the pre-purchase deposits for agricultural and sideline products that must be issued in advance and recovered later. For purchasing companies, prepaid accounts are a current asset. The pre-receivables of construction enterprises mainly include pre-received project payments, pre-collected material payments, etc.

Advance receivables are a liability. The prepayment is an asset, because you have not received the payment and the money has been paid to the merchant, and the merchant owes us.

I think receivables and advance receipts, is the same role, in the case of not much advance collection business only use a receivable, borrow: cash and other credit accounts receivable, transfer out: accounts receivable credit main business income, etc.

Accounts payable is the money owed to others, borrowing bank deposits and other loans accounts payable, borrowing prepaid accounts when prepaying, lending bank deposits, cash. I don't know if I mean what you mean, I'm ugly.

This is simple, you can think of yourself as a business, when you have accounts receivable is not you should go to collect money, so it is an asset.

If you prepay someone else, is it something that someone else owes you, then he is also an asset, and the amount you pay to someone else should be that you have a debt, so it is a liability, and if you prepay someone else, it is an asset, and of course you receive someone else in advance.

Assets or liabilities can be determined based on whether you should receive or pay.

Accounts receivable: It can be understood as something that we should collect from others, and it must be an asset for us, for example, if someone borrows money from us, we have the right to ask them to pay back, so we are creditors and the other party is a debtor.

Prepaid accounts: This subject can also be understood as we pay others first, and then others give us things, so it can also be said that we lend money to him first before he pays us back, and the things at this time are either money or in kind.

Payable and prepaid are the same thing as above.