Provisional estimate of accounts payable, miswritten as accounts receivable, next month s summary to

Provisional accounts payable is overwritten as accounts receivable, how to write a red-headed document next month, this is definitely going to be written off, and it is necessary to charge double the salary.

The accounts payable of Tibetan stocks are wrongly written as accounts receivable, and it is better to write the bloodworm voucher or the cancellation voucher next month.

Accounts may be written incorrectly, but they need to be corrected, and they must be normalized.

From your narrative it is stated that you are too sloppy, not serious, and accounts payable. You actually write accounts receivable, and you must figure it out next month.

Hello Abstract can write a red punch voucher, and then you make a red letter entry to reverse the original miswritten voucher.

If an error is found in the cross-month voucher, it can be reversed directly in red letters, and then the correct entry can be made.

"Provisional estimate" is the business that has not arrived on delivery. When the inventory such as raw materials and inventory goods has been put into storage, but the purchase invoice has not been received, and the storage cost cannot be determined.

Accounts payable is miswritten as accounts receivable, in this case it should be well, in this case although the miswriting is a miswriting, but there is no voucher should not work, unless they don't care.

If the provisional accounts payable are incorrectly written as accounts receivable, then you can directly write a summary and write a red voucher to write off the next month.

Estimated accounts payable miswritten accounts receivable, next month to Yeke shallots voucher can still cancel the voucher? Of course, it can be written off, it can be used as a consumer product.

If I pay accounts payable, and then mistakenly change it to accounts receivable, next month, I think this kind of words, you can ask customer service, customer service will know.

Accounts payable is miswritten as accounts receivable, I think it can be adjusted or withdrawn. Cancel the voucher.

If you have already entered the general ledger and submitted to the tax department as an error entry, you should make a red-letter reversal in the same red as the original voucher in the next month, and then make a correct voucher.

If it does not cross the year, make a red voucher to flush back, and then make a correct voucher, if it is a new year, it must be corrected according to the previous accounting error.

You can write off the original voucher in red and red, and then make a correct voucher.

Instead of knowing whether your original voucher accounts payable is a debit or a credit, you can also do such a voucher debit: accounts payable.

Credit: Accounts receivable (in the opposite direction of accounts payable from the original voucher).

Direct Adjustment Debit Accounts Payable.

Credit Accounts receivable.

Rush the material on xx year xx month xx day tentatively estimated into the account xx voucher, write the amount with a red pen.

When the inventory is settled, it needs to be valued, and the summary is written when reversing back, such as: the number of the month and the number of the voucher, and the number of the voucher must be reversed. It must be noted that the appraisal is a record without legal evidence, and all appraisal accounts must be written in red as 0 in a timely manner, let alone carried forward to other accounts.

The red letter correction method bai, also known as the red letter reversal method, is suitable for the following two situations:

a.After the account book is registered according to the DAO accounting voucher, there is an error in the account or amount recorded in the issuing cash accounting voucher during the year, but the record in the account book is consistent with the record in the accounting voucher.

Operation: Fill in an accounting voucher with the same content as the wrong voucher with the amount in red, indicate in the summary column "reverse (or correct) the error of voucher No. x on the xth day of the month x", and register the account with the amount in red to reverse the original error record;

Then, fill in a correct accounting voucher with the amount in blue letters, indicate in the summary column "Correct the error of the voucher No. X of the xth day of the xth month", and register it accordingly. (The date entered is the date of correction, and the number is the corrected number).

b.After registering the account books according to the accounting vouchers, it is found that there are no errors in the accounting accounts and accounting directions that should be debited and credited in the accounting vouchers, and the amounts recorded in the accounting vouchers and account books are consistent, but the calculated amount is greater than the accrued amount.

Operation: Fill in a voucher with a red letter (the amount is the difference of the overstatement) and register it in the account.

month when to do.

Copy, product storage, value 11000The actual payment was only 10,000, and it was written as a cash credit on the account.

1) Make a red flush first: borrow: inventory goods - 11000 credit: cash - 11000

2) Re-correction: borrow. : Inventory 11000 Credit: Cash 10000 Accounts payable 1000

Now there are products in the warehouse in March, the last time the payment of 1000 and this time the payment was paid together, ,2009-04-09 14:58

3) Re-correction: Loan: Accounts Payable 1000 Credit: Cash 1000

I can directly summarize and write the February 5th voucher and then write the entry j inventory: cash 10000 accounts payable 1000 Is this okay. Generally, no. Try to figure out the accounts every month.

Borrow: raw materials.

Credit: Accounts payable--- provisional accounts payable.

In red letters at the beginning of the next month.

Borrow: Raw materials (in red).

Credit: Accounts Payable - Provisional Accounts Payable (in red).

Receipt of invoice. Borrow: raw materials (material procurement).

Debit: Tax Payable - VAT Payable - Input Tax.

Credit: Bank deposits (accounts payable).

At the beginning of the next month, the provisional estimate of the previous month is reversed, and the accounting entry is (in red):

Borrow: Inventory of goods.

Credit: Accounts Payable - Provisional Estimates.

The receipt of the invoice is recorded normally, and the accounting entries are:

Borrow: Inventory of goods.

Debit: Tax Payable - VAT Payable - Input VAT.

Credit: Accounts Payable - ** Merchant.

The cost is carried forward, and the accounting entries are:

Borrow: Cost of main business.

Credit: Inventory goods, etc.

The Accounting System for Business Enterprises stipulates that when purchasing inventory, at the end of the month, if the invoice has not arrived, the inventory account should be separated, the list should be copied, the provisional estimate should be recorded, the "inventory goods", "raw materials", "packaging", "low-value consumables" and other accounts should be debited, and the "accounts payable - provisional accounts payable" account should be credited, and the same record should be made in red at the beginning of the next month and reversed.

1. At the end of the month, the invoice has not arrived, and the account is tentatively estimated according to the contract, and if it is the planned price, it can be according to the planned price, and the accounting entries are prepared as follows:

Borrow: raw material xx material (planned price) or contract price 100,000

Credit: Accounts Payable Provisional Estimated Materials 100,000

2. At the beginning of the next month, the provisional accounting entries should be reversed as reverse entries, and the summary should be indicated when reversing.

When reversing, prepare accounting entries as follows:

Borrow: raw material xx material (planned price) or contract price (negative number) 100,000

Credit: Accounts Payable Provisional Estimated Material Amount (Negative) 100000

This flattens the first entry.

3. After receiving the invoice, when the invoice is re-entered, the accounting entries shall be prepared as follows:

Borrow: raw material xx material 100000

Debit: Tax Payable VAT Payable (Input Tax) 20000

Credit: Accounts Payable - XX Company 80000

When paying for the goods, the accounting entries are prepared as follows:

Debit: Accounts Payable - xx company 800000

Credit: Bank deposit 800000

This procurement business is over.

When reversing: borrowing: raw materials (tentatively estimated without taxable value) credit: accounts payable - provisional valuation (tax-free amount) when receiving invoices, reversing provisional valuation: 1Borrow: Raw Materials (Provisional Valuation of Non-Taxable Value) Credit: Accounts Payable - Provisional Valuation (Provisional Valuation of Non-Taxable Amount).

2.Then according to the invoice debit: raw materials.

Tax Payable - VAT Payable - Input VAT.

Credit: Accounts payable.

Of course, you need to fill in a new warehousing form, and fill in the warehousing date on the date of receipt of the invoice.

In my opinion, the warehousing documents belong to the internal enterprise, and the accounting basis is not the legal original voucher, so this should be stipulated by the internal control system of the enterprise, that is to say, a system can be formulated, and then implemented accordingly. There are no mandatory provisions in the tax and accounting laws.

At this time, do I need to fill in another warehousing list according to the invoice?

No, so as not to create duplication.

How to fill in the warehousing date?

You don't need to fill it out.

Note: Write the original voucher number in the abstract for later reference.

You don't need to fill in the warehousing list again. If you want to write more clearly, write the original warehousing list in the abstract, see the certificate of x month x number.

In the next month, the incorrect entries are flushed back with red letters.

Borrow: Cost of main business -10

Credit: Accounts Payable - 10

In the summary, the reason for the adjustment and the voucher number of the adjustment should be stated.

Debit: Accounts receivable.

Borrow; Accounts payable.

It's as simple as that.

Just make a certificate and level the accounts receivable.

Summary Entries:

Adjust 10 years x month 3-x voucher credit accounts receivable negative accounts payable positive number.

It's enough to adjust the receivables and payables, or wash out last year's mistakes and make a new correct one.

Make a transfer, and the receivables can be reversed.

The ledger is registered according to the voucher, and the red flush is done again this month, and then it is redone according to the correct one.