How to age current accounts How to do current account accounting entries

The closing balance of the asset class is smaller than the debit side within one year at the end of the period, and the debit side is larger than the debit side at the end of the period within one year, the difference between the end of the period and the debit side is compared with the debit side of the previous year, the difference is 1-2 years smaller than the debit side of last year, and the difference is 1-2 years after the debit side of last year.

Backwards from the balance sheet date.

For example, the balance sheet date is the day.

So to. The age of the transactions incurred is less than 1 year.

And so on. <>

Take receivables as an example: 1. Same as above, 2. If the balance of the current period is larger than the amount of debit, it means that if the amount of the current year is removed, some of it must be left over from the previous year, so the debit side of the current year is taken as within one year, and the balance minus the amount incurred in the current year is taken as one to two years, 3. If it is payable, the balance and the credit are compared, and the method is the same as above.

The first half of the sentence is correct, and the second half is wrong.

It should be: the number of debits incurred in the current period of accounts receivable is greater than the number at the end of the period within 1 year, otherwise the number of debits incurred in the current period is recorded within 1 year, and the balance of the number of debits incurred at the end of the period minus the number of debits incurred in the current period is recorded as the aging of the previous year, and the same is true for accounts payable in advance.

Hahaha, it's exactly the same as your master thought, but it didn't summarize, and it was instantly clarified when you made such a summary.

You should ask your master about this.

No one else said it.

The aging of accounts receivable refers to the time of accounts receivable from the date of occurrence to the present, and refers to the accounts receivable that have not been repaid so far. If the current year's occurrence is removed, the balance minus the amount of the current year is one to two years.

Aging: is the most important information in the analysis of accounts receivable, because accounts receivable is a current asset, therefore, all accounts receivable aged in a reasonable turnover of more than a reasonable number of days will have a negative impact on the company's operations, and the higher the age, the lower the capital efficiency, the greater the risk of bad debts, the higher the financial cost.

Aging analysis is a method of providing guidance for accounts receivable management by making reasonable aging segments of accounts receivable, calculating the aging segment in which each accounts receivable are located, summarizing the accounts receivable in each aging segment, judging the operation status of the company's accounts receivable, and then looking for the causes of aging accounts.

The aging of accounts receivable refers to the time from the date of occurrence of accounts receivable to the time when the accounts receivable have been cancelled so far, and refers to the accounts receivable that have not been repaid so far. If the current year's occurrence is deducted, the balance minus the current year's occurrence is one to two years.

Aging: is the most important information in the analysis of accounts receivable, because accounts receivable is a current asset, therefore, all accounts receivable aged in a reasonable turnover of more than a reasonable number of days will have a negative impact on the company's operations, and the higher the age, the lower the capital efficiency, the greater the risk of bad debts, the higher the financial cost.

Aging analysis is a method to provide guidance for accounts receivable management by making reasonable aging segments of accounts receivable, calculating the aging segment in which each accounts receivable are located, summarizing the accounts receivable in each prudent aging segment, and then looking for the reasons for the aging of accounts.

1. No payment was made at the time of sale

Debit: Accounts receivable, Credit: main business income or other business income, tax payable - VAT payable - output tax or small-scale:

Tax payable - VAT payable, 2. Purchase unpaid, borrow: good closed inventory goods, etc., credit: tax payable - VAT payable - input tax, accounts payable.

3. When it comes to personal dealings, the company owes individuals:

Borrow: xx fees or bank deposits, etc., credit: other payables, personal debts to the company, borrow: other receivables, credit: bank deposits, etc.

4. The enterprise receives current payments, borrows: bank deposits, credits: accounts receivable (or other accounts payable, prepaid accounts), 5. Enterprises transfer money to the other party, borrows: accounts payable (or other accounts payable, prepaid accounts accounts) friends, credit: bank deposits.

You just need to make an aging analysis table.

1. The aging of accounts receivable refers to the time of accounts receivable since the date of occurrence, of course, this refers to the accounts receivable that have not been repaid so far.

2. Concentration analysis, you can divide the accounts receivable into 6 months to one year one year to two years two years to three years and more than three years according to the amount of accounts receivable under each column, divided by the total amount of accounts receivable, to obtain the proportion of each column, according to this ratio, you can analyze which period of accounts receivable is the most, the overall degree of dispersion of accounts receivable, this is the degree of concentration analysis.

According to the provisions of the Accounting System for Business Enterprises, an enterprise should analyze the recoverability of various receivables at the end of the period, anticipate possible bad debt losses, and make provision for bad debts. In the case of adopting the aging analysis method to make provision for bad debts, it is also necessary to pay attention to the division of the aging period of accounts receivable at the beginning and end of the period, as well as the corresponding proportional relationship between the bad debt provision and the book balance of the accounts receivable in each aging period, whether it is consistent with the accounting policies in the notes to the accounting statements and the classification standards for the aging period of accounts receivable expressed in the accounting estimates, as well as the proportion of bad debt provision for accounts receivable in each aging period.

It depends on the requirements of the person who needs accounting information.

How do I know, think for yourself!

From many aspects, according to the needs of the analysis, what aspects of the focus of the analysis.