Does it affect the recording of payables as receivables on accounting documents?

Impact: 1. If it is a payment:

It should be: Debit: Accounts Payable - Company A.

Credit: Bank deposits. If it is written as:

Debit: Accounts Receivable - Company A.

Credit: Bank deposits. If you don't know it's wrong, not only will you not give Company A money in the future, but you will also have to ask for it! People are going crazy! Hehe.

2. If it is a collection of bills and bookkeeping:

It should be: borrow: raw materials.

Taxes payable - in.

Credit: Accounts Payable - Company B.

If it is written: debit: raw materials.

Taxes payable - in.

Credit: Accounts Receivable - Company B.

If you don't know what's wrong, you will have to pay back to Company B in the future, won't you lose a lot?

The corresponding items related to the financial statements filled in according to this wrong account are also incorrect, which in turn affects the boss's decision-making!

It must have a big impact, and the payable is generally for the first business, and the receivable is for the sale to the customer.

There is definitely an impact.

It should be transferred to the account in a timely manner.

One is an asset and the other is a liability, which definitely has an impact.

Payables are liabilities and receivables are assets. If you don't adjust, you're reducing both the company's liabilities and the company's assets. While happy, while worried.

Of course, it has an impact, can it be the same as paying??? Careless !! Cannot.

Adjust your accounts, or your accounts will definitely be wrong when you carry them over.

There must be an impact, two are different subjects.

When paying accounts payable, it should be recorded as a payment voucher.

Payment vouchers are used to record cash in hand and bank deposit payment transactions. The payment voucher is filled in according to the original voucher of the payment business of cash in hand and bank deposit, which is the basis for registering the cash in inventory journal, the bank deposit journal and the account books of the relevant sub-ledger and the general ledger, and is also the basis for the cashier to pay the money.

The receipt voucher is used to record the cash in hand and the bank deposit collection business, and the receipt voucher is filled in according to the original voucher of the cash in hand and the bank deposit income business, and is the basis for registering the inventory cash journal, the bank deposit journal and the relevant sub-ledger and the general ledger and other account books, and is also the basis for the cashier to receive the payment.

Transfer vouchers are used to record other economic transactions other than cash and bank deposits. It is based on the original vouchers of the relevant transfer business and serves as the basis for the registration of the relevant account books.

Do you know what vouchers to use for accounts receivable bookkeeping? Do you know how to do the relevant accounting entries? If you don't know the content of this part, then let's learn it with Deep Space Net!

First of all, let's understand, what are the contents of accounts receivable?

Accounts receivable refers to the amount that should be collected from the purchasing unit due to the sale of goods, products, provision of labor services and other businesses in the normal course of business, including the taxes that should be borne by the purchasing unit or the receiving labor unit, and various transportation and miscellaneous expenses advanced by the buyer.

What vouchers should be used for accounts receivable bookkeeping?

When recording the accounts receivable, register the transfer voucher file socks or; When recording the recovery of accounts receivable. Register the receipt voucher.

Receipt voucher: Receipt voucher refers to the accounting voucher used to record the receipt of cash and bank deposits, and its debit side is.

Cash on hand. Or.

Bank deposits. Credit: None.

Cash on hand. Or.

Bank deposits. Transfer voucher: A transfer voucher is an accounting voucher used to record business that does not involve cash and bank deposits, and neither the debit nor the credit side has cash in hand.

Or. Bank deposits.

Accounting treatment related to accounts receivable.

1. When accounts receivable occur.

Debit: Accounts receivable.

Credit: Principal Business Revenue.

Tax Payable – VAT payable (output tax).

2. When recovering accounts receivable.

Borrow: Bank deposit.

Credit: Accounts receivable.

3. Packing and transportation expenses for the enterprise on behalf of the company.

Debit: Accounts receivable.

Credit: Bank deposits.

4. Recover the transportation and miscellaneous expenses on behalf of the disbursement.

Borrow: Bank deposit.

Credit: Accounts receivable.

5. When the amount received by the enterprise from the debtor is less than the book value of the accounts receivable.

Debit: Provision for bad debts.

Credit: Accounts receivable.

Difference: Non-operating expenses.

6. When the amount received from the debtor is greater than the book value of the accounts receivable.

Debit: Provision for bad debts.

Credit: Accounts receivable.

Asset impairment losses.

7. Receive non-cash assets used by the debtor to pay off debts.

Borrow: Raw Materials, Fixed Assets, Inventory Goods, Intangible Assets.

Tax Payable – VAT payable (input tax).

Credit: Accounts receivable.

8. If the creditor's rights are converted into investment, the enterprise shall be entitled to the fair value of the shares.

Borrow: Long-term equity investment.

Credit: Accounts Receivable Bank Deposits.

Difference: What is the difference between the original voucher for non-operating expenses (debit) and the accounting voucher?

In the event of a sale.

Debit: Accounts receivable.

Credit: main business income.

Tax Payable - VAT Payable (Output Tax).

When the payment is recovered.

Borrow: Bank deposit.

Credit: Accounts receivable.

How to make accounts receivable as a voucher? How to make accounting entries for accounts receivable? When the accounts receivable are accounted for, the accounts receivable shall be debited and the operating income shall be credited. Let's take a closer look!

How to make accounts receivable as a voucher? How to do accounting entries?

Debit: Accounts receivable.

Credit: Operating income.

Received money to do:

Borrow: cash or bank.

Credit: Accounts receivable.

For example, company A's accounts receivable last month was 7,000 yuan, and it debited 7,000 accounts receivable when making accounts

The main business income was 7,000 yuan, and in the next month, 6,500 yuan of remittance was received, and the main business income of 8,000 yuan occurred again. How to make specific entries?

There are a total of three businesses in this round Peiluli. In the case of oranges, accounting vouchers should be prepared separately (regardless of taxes and fees).

Debit: Accounts receivable 7000

Credit: main business income 7000

Borrowing in the pickpocket: cash or bank deposit 6500

Credit: Accounts receivable 6500

Debit: Accounts receivable 8000

Credit: main business income 8000

Knowledge development: Definition and scope of accounts receivable.

Accounts receivable definition.

The creditor's rights arising from the sale of goods or the provision of labor services by an enterprise are called accounts receivable. The recorded value involves value-added tax, transportation and miscellaneous expenses, packaging fees paid by the merchant, etc.

Scope of accounts receivable.

1. Accounts receivable refers to the bonds formed due to sales activities or the provision of labor services. How to manage accounts receivable? What are some of the points to note? It should be noted that other receivables such as employee arrears receivable and interest receivable debtors are not included.

2. Accounts receivable refers to the creditor's rights in the nature of current assets, and it should be noted that long-term creditor's rights are not included.

3. Accounts receivable refers to the company's receivables from customers, and it should be noted that all kinds of storage deposits paid by the company such as leasing packaging are not included.

Current payments should be accrued to other payables.

In a broad sense, the current payment refers to the amount of funds formed by the creditor's rights and debts in the process of production and operation of the enterprise due to the supply and marketing of products, the provision or acceptance of labor services; The current payment is reflected in the accounting records of the enterprise by means of accounting, indicating the right to receive money or the obligation to make payment of the enterprise, and has legal effect.

In the narrow sense, current payments are loans and temporary payments between enterprises. Because it is not related to the main business, it is included in other receivables or other payables.