How to write off the account in accounting

Then in this month, make a reverse entry, and the amount will be indicated on the part of the difference that is more.

For example, other companies return 1,900 yuan of our company's materials, and you make entries for 2,000 loans: bank deposits 2,000 (should be 1,900 yuan) credit: accounts receivable.

By the next month, you make an opposite entry when you find out.

Debit: Accounts Receivable 100 (2000-1900) Credit: Bank Deposits 100

In the abstract, it is written, "Rushing to the wrong account last month".

Hope mine is helpful to you.

Reversal. You can do the same entry, the numbers are written in red pen, and the amount is multi-counted. It is also possible to use a blue pen, but the direction of borrowing and lending for entries is just the opposite.

Do a red-letter entry reversal.

See the case study for details

The depreciation of fixed assets is recorded in the management expenses, and the correct figure should be 5000, which is included in 5500. In this case, when correcting, it is only necessary to fill in an accounting voucher with a red-letter amount of 5,000 yuan, and indicate in the summary column the words "reverse the number of vouchers for more counting" and enter it into the account.

1. The original erroneous accounting voucher.

Borrow: 5500 for administrative expenses

Credit: Accumulated depreciation 5500

2. Correction voucher in red letters.

Borrow: Management fee 500 (in red).

Credit: Accumulated depreciation 500 (in red).

If the product is still in the warehouse, the red letter borrows the item in stock.

Credit Accounts payable.

If there is a partial or full sale, then make a red letter to borrow the cost of the main business, etc.

Credit inventory goods.

The original account can be reversed if it occurs in the current year.

If it is:

Debit: Accounts receivable 1500

Credit: main business income 1500

However, when the actual accounts receivable is 1,000 yuan, it can be reversed in this way.

Debit: Accounts receivable 500 (in red).

Credit: main business income 500 (red).

This account accounts for the amount receivable by an enterprise for business activities such as the sale of goods and the provision of labor services. In order to reflect the increase and decrease of accounts receivable and its balance, enterprises should set up an account of "accounts receivable", and enterprises that do not set up a separate account of "accounts receivable" should also account for accounts receivable in advance.

Original entry: borrow: cost of principal business 52009

Credit: Accounts Payable 52009

Credited an extra $9.

Write off the over-recorded 9 yuan, and make the adjustment entries as follows:

Debit: Prior Year Profit and Loss Adjustment 9

Credit: Accounts Payable (in red) 9

Debit: Profit distribution - undistributed profit 9

Credit: Prior Year Profit and Loss Rotten Adjustment 9

Original Entry:

Borrow: Cost of Principal Operations 52009

Credit: Accounts Payable 52009

Credited an extra $9.

Write off the over-recorded 9 yuan, and make the adjustment entries as follows:

Debit: Prior Year Profit and Loss Adjustment 9

Credit: Accounts Payable (in red) 9

Debit: Profit distribution - undistributed profit 9

Credit: Prior Year Profit and Loss Adjustment 9

If the accounts payable are overcharged, you can directly make a red letter voucher.

1.For example, the overcounted credentials are as follows:

Borrow: Bank Deposit 100,000 Credit: Accounts Payable - XX Unit 100,000.

To reverse the above overcounted vouchers, the entries are as follows:

Borrow: Bank Deposit 100,000 Credit: Accounts Payable - XX Unit 100,000.

2.If it is a multi-year, the profit and loss category is overcounted. Make the following adjustments:

Original entry: borrow: cost of principal business 52009

Credit: Accounts Payable 52009

Credited an extra $9.

The overcharge of 9 yuan, make the adjustment entries as follows:

Debit: Prior Year Profit and Loss Adjustment 9

Credit: Accounts Payable (in red) 9

Debit: Profit distribution - undistributed profit 9

Credit: Prior Year Profit and Loss Adjustment 9

Credit: Profit and loss adjustment for prior years 9 (Summary - Overstatement amount of the certificate on the day of the year x month x).

Credit: Accounts Payable (in red) 9

Debit: Prior Year Profit and Loss Adjustment 9

Credit: Profit distribution - undistributed profit 9

Agree upstairs.

But the amount is small, and if it does, it's not a big problem.

Borrow: Cost of sales -9

Credit: Accounts Payable -9

It depends on where this part of the overcounted account comes from when you keep the book, and which account you will reverse it from.

If the accounts payable world is chaotic, you can directly make a red letter voucher.

1.For example, the overcounted credentials are as follows:

Borrow: Bank deposit.

100 thousand. Credit: Accounts Payable - xx units.

100 thousand. The entries for the reversal of the above-mentioned vouchers are as follows:

Borrow: Bank deposit.

100 thousand. Credit: Accounts Payable - xx units.

100 thousand. 2.If it is a multi-year, the profit and loss category is overcounted. Make the following adjustments:

Original Entry: Borrow: Cost of Principal Operations.

Credit Accounts payable.

Credited an extra $9.

The overcharge of 9 yuan, make the adjustment entries as follows:

Debit: Profit and loss adjustments for prior years.

Credit: Accounts payable.

Red letter teasing leaseback)-9

Debit: Profit distribution - undistributed profit.

Credit: Prior Year Profit and Loss Adjustment.

If it is:

Debit: Accounts receivable and receivables.

Credit: main business Qi bend income.

However, the actual accounts receivable are.

When it is 900 yuan, it can be written off in this way.

Debit: Accounts receivable.

100 (in red).

Credit: main business income.

100 (in red).

If it is:

Debit: Accounts receivable.

Credit: main business income.

However, the actual accounts receivable are.

When 900 yuan, it can be reversed in this way.

Debit: Accounts receivable.

100 (in red).

Credit: main business income.

100 (in red).

1. Write-off is the concept of accounting, which refers to the meaning of mutual offset, that is, the offsetting of erroneous accounting records so that they are eliminated within the equal amount. To put it simply, it is to make an opposite entry according to the original entry, or make the same Honglu paragraph character entry, and eliminate the original account or clear the account that has been recorded.

2. In accounting processing, reversal is to hedge two entries formed by the same factors and the same cause, but due to bookkeeping errors.

In order to deal with the original error and complete the work to be done, find the reason for the mismatch and the corresponding account, and then hedge the positive and negative accounts of the wrong account, and then do the correct one, such as "+1" and "-1" is the hedge, it will be flat, everything is zero, and then make a correct entry to close the account.