How to fill out the balance sheet? The main items are accounts receivable , accounts receivable ,

Accounts receivable: fill in the debit balance of the detailed account of accounts receivable and the debit balance of the detailed account of accounts receivable minus the credit balance of the bad debt provision account (or add the debit balance of the bad debt provision).

Accounts receivable are filled in the credit balance of the advance receivable detail account and the credit balance of the accounts receivable detail account.

Accounts payable: Fill in the credit balance of the active account of accounts payable and the credit balance of the prepaid detailed account.

Prepaid Accounts: Fill in the debit balance of the prepaid account and the debit balance of the prepaid account.

As the two above, fill it in, let me explain it a little.

Accounts receivable and advance receivables are one is delayed collection, and the other is early collection, which is corresponding. Accounts receivable belong to asset accounts, but when the balance is on the debit side, it is an asset, and it is equivalent to a liability on the credit side; On the contrary, advance receivables are liabilities and are liabilities when the balance is on the credit side, and an asset when the balance is on the debit side.

Therefore, the debit side of the accounts receivable and the debit side of the advance accounts receivable are filled in the accounts receivable column in the balance sheet, and the credit side of the accounts receivable and the credit side of the accounts receivable are filled in the accounts receivable column together.

As for prepaid accounts and accounts payable and accounts receivable are the same meaning.

Accounts receivable fill in the debit balance of accounts receivable and the debit balance of accounts receivable.

Accounts receivable fill in the credit balance of the accounts receivable and the credit balance of the accounts receivable.

Accounts payable fill in the credit balance of accounts payable and the credit balance of prepaid accounts.

Prepaid Accounts Fill in the debit balance of the prepaid account and the debit balance of the prepaid account.

The balances mentioned are all secondary account balances.

Negative assets and liabilities receivable.

The formula for accounts and advance receivables is as follows:

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 in the balance sheet are calculated as follows:

Accounts Receivable: Assets and Liabilities.

The closing amount of the accounts receivable in the table is = the debit balance of the detailed account of "accounts receivable" + the debit balance of the detailed account of "accounts receivable" - the credit balance of "bad debt provision".

Accounts Receivable: The closing amount of Accounts Receivable on the balance sheet = Credit balance of the "Accounts Receivable" detail account + Credit balance of the "Accounts Receivable" detail account.

To sum up, if you want to prepare the balance of accounts receivable and advance accounts receivable in the balance sheet at a certain point in time, you can find the amount of these two detailed accounts, and add or subtract them according to the above formula.

If the pre-receivables are negative, you can make a voucher to transfer them to the receivables, and debit: accounts receivable 100

Credit: Accounts receivable 100

The balance sheet should be 300

Accounts receivable = debit balance of the detailed account receivable + debit balance of the detailed account receivable - provision for bad debts.

Accounts receivable = credit balance of the detailed account receivable + credit balance of the detailed account receivable.

Summary. Hello, Accounts Payable "Accounts Payable" Detail Closing Credit Balance "Accounts Prepaid" Detail Closing Credit Balance.

Accounts Receivable "Accounts Receivable" Detail Closing Debit Balance "Accounts Receivable" Detail Closing Debit Balance "Bad Debt Provision".

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

Prepayment "Accounts Prepaid" Detail Closing Debit Balance "Accounts Payable" Detail Closing Debit Balance (if any, bad debt provision is subtracted from the corresponding bad debt provision).

For example, the credit balance of accounts receivable, if not reclassified, is included in accounts receivable, which is obviously inconsistent with the nature of accounts receivable credit balance is an advance receivable.

Reclassification of accounts payable, advance receivables, accounts receivable and prepaid accounts in the balance sheet?

Hello, Accounts Payable "Accounts Payable" Detail Closing Credit Balance "Accounts Prepaid" Detail Closing Credit Balance. Accounts Receivable Accounts Receivable Detail Closing Debit Balance Accounts Receivable Detail Closing Debit Balance Bad Debt Provision Advance Receipts Accounts Receivable Detail Closing Credit Balance Accounts Receivable Detail Closing Credit Balance. Prepayment "Prepaid" Detail Debit Balance at the End of the Period "Accounts Payable" Detail Debit Balance at the End of the Period (if there is a provision for bad debts, the corresponding bad debt provision should be subtracted) For example, the credit balance of the accounts receivable detail, if not reclassified, is included in the accounts receivable, which is obviously inconsistent with the nature of the accounts receivable credit balance is a pre-receivable.

By customer breakdown.

Yes. If mine is helpful to you, I hope to give me a thumbs up at your convenience, and I wish you a happy life!

Accounts Payable = Closing Credit Balance + Prepaid Accounts Closing Credit Balance, Prepaid Accounts = Closing Debit Balance + Accounts Payable Debit Balance at the End of the Period, Accounts Receivable = Closing Debit Balance + Closing Debit Balance of Accounts Receivable, Accounts Receivable = Closing Credit Balance + Accounts Receivable Closing Credit Balance, you need to find the corresponding closing balance from the sub-account.

1. The item of "accounts receivable" 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" account belongs, minus the closing balance of the bad debt provision in the "bad debt provision" account. If there is a debit balance in the relevant detailed account to which the "Accounts Receivable in Advance" account belongs, it should be filled in the "Accounts Receivable" item in this table;

2. The item of "Accounts Received in Advance" should be filled in according to the total credit balance at the end of the period of each relevant detailed account to which the "Accounts Received in Advance" section belongs. If the "Accounts Receivable" account belongs to the detailed account with a credit balance, it should also be included in this item.

3. The "Accounts Payable" item should be filled in according to the total credit balance at the end of the period of the relevant detailed accounts to which the "Accounts Payable" account belongs; If there is a credit balance at the end of the period of the relevant detailed account to which the "Accounts Prepaid" account belongs, it should be filled in the "Accounts payable" item in this table.

4. The item of "prepaid accounts" should be filled in according to the total debit balance at the end of the period of each detailed account to which the "prepaid accounts" account belongs. If the Accounts Payable account belongs to a detailed account with a debit balance, it should also be included in this item.

Calculation formula: Accounts Receivable Accounts Receivable Debit Balance Bad Debt Reserve Credit Balance Advance Accounts Receivable Debit Balance.

Accounts Payable Accounts Payable Credit Balance Prepaid Credit Balance.

Accounts receivable Accounts receivable credit balance Accounts receivable credit balance.

Accounts Advance Accounts Receivable Credit Balance Accounts Receivable Credit Balance.

Accounts prepaid Accounts prepaid debit balance Accounts payable debit balance.

The balance sheet, also known as the statement of financial position, is the main accounting statement that represents the financial position (i.e., the status of assets, liabilities and owners' equity) of an enterprise at a certain date (usually at the end of each accounting period). The balance sheet uses the principle of accounting balance to divide the trading accounts such as assets, liabilities and shareholders' equity that comply with accounting principles into two major blocks: "assets" and "liabilities and shareholders' equity". 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.

Accounts receivable in advance are included in accounts receivable, how to fill in the accounts receivable in the balance sheet.

Answer: Hello, 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 in the balance sheet: Accounts receivable "Accounts receivable" detail closing debit balance "Accounts receivable" detail closing debit balance - "bad debt provision".

For example, accounts receivable - company A's debit balance is 1 million, accounts receivable - company B's credit balance is 200,000, accounts receivable - company C's debit is 100,000, and accounts receivable - company D's credit is 500,000, then the accounts receivable in the balance sheet = 1 million + 100,000 = 1.1 million.