What should I do if there is more money in the balance of the book receivable, and is it a red lette

Hello, Accountant Zheng Yitong Online School Question:

If you make a mistake, correct it according to the wrong account correction method.

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It depends on the cause.

Accounts receivable. The debit side of the account registers the increase in accounts receivable, and the credit side records the recovery of accounts receivable and the loss of bad debts recognized.

The closing balance is generally on the debit side, indicating the number of accounts receivable that have not yet been collected; If the closing balance is credited, it reflects the amount received in advance by the business. How to write off the credit balance of accounts receivable, the specific method is as follows:

Method 1: The credit balance of "accounts receivable" is first posted on the account, and then there are receivables and directly written off.

Method 2: "Accounts receivable" should be replaced by "Accounts receivable in advance".

The balance is credited, indicating that the payment for the goods of Hongyan from other units was received in advance.

Yes: Advance payment to the relevant unit.

The closing balance of accounts receivable is on the debit side, reflecting the accounts receivable that have not yet been recovered; If the closing balance is on the credit side (debit red), it reflects the accounts received in advance by the enterprise.

Scope of accounts receivable:

1. Accounts receivable refers to the creditor's rights formed due to sales activities or the provision of labor services, excluding other receivables such as arrears from employees and interest from debtors receivable;

2. Accounts receivable refers to the nature of current assets, excluding long-term claims, such as the purchase of long-term bonds;

3. Accounts receivable refers to the company's receivables from customers, excluding all kinds of deposit deposits paid by the company, such as bid deposits and leased packaging deposits.

The wisest and most reasonable way is to issue an invoice to the other party.

Accounts payable is a liability account, and the balance should and must be on the credit side, but in practice, some enterprises often record accounts receivable and accounts payable in this account, so the debit balance at the end of the period occurs. This situation is generally caused by the failure to issue invoices in time after receiving the money, or the payment of the other party is received in advance, or the payment of the other party is overcharged.

It should be noted that, strictly speaking, in addition to using the red-letter reversal method to correct the original erroneous entries, the normal form of entries in blue should be used, that is, the red-letter entries are only used to correct erroneous entries.

Red-letter entries are only used to correct erroneous entries, and there is also a case where other business income is credited if financial expenses are debited in red. Same as "Accounts Receivable", "Accounts Payable" and "Accounts Receivable" and "Accounts Advanced".

All you need to do is re-correct it on the credit side with a blue pen the next time you book.

The red number of accounts receivable is the advance accounts receivable! It may be the payment paid in advance by the customer, or it may be that the goods are sent, and the unit has not had time to do the accounting processing.

There is no need to do special accounting processing, and when all the business is over, the account will be naturally closed.

Accounts receivable with a debit balance means that there is a payment that has not been recovered, and you want to do a flat, do you not want to collect it? It can be dealt with by bad debt losses.

The red letter on the debit side of the exchange profit and loss indicates that the exchange is profitable, which is the income. If you want to do a good job, you can carry it over to the current year's profits.