What account are the accounts receivable transferred to and what account the accounts receivable bel

Accounts receivable is an asset account, not a profit or loss account, and does not need to be carried forward at the end of the period.

If the accounts receivable cannot be recovered, they need to be transferred to bad debt losses.

If the accounting standards for small enterprises are implemented, they can be directly resold;

Debit: asset impairment loss --- bad debt loss.

Credit: Accounts receivable.

If the accounting standards for business enterprises are implemented, it is necessary to use the allowance method, and first transfer the accounts receivable to the bad debt provision, and borrow: bad debt provision.

Credit: Accounts receivable.

Unified adjustment at the end of the year.

Debit: asset impairment loss --- bad debt loss.

Credit: provision for bad debts.

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 paid by the buyer.

Accounts receivable is a creditor's right formed with the occurrence of sales behavior of an enterprise. Therefore, the recognition of accounts receivable is closely related to the recognition of revenue. Accounts receivable are usually recognized at the same time as revenue.

This account is based on the detailed accounting of different units that purchase goods or receive services.

Accounts receivable represent the funds that a business has taken up by the purchased units in the course of a sale. Enterprises should collect accounts receivable in a timely manner to make up for various expenses in the process of production and operation of the enterprise and ensure the continuous operation of the enterprise; Measures should be taken to organize collection of accounts receivable in arrears; For accounts receivable that cannot be recovered, if they meet the conditions for bad debts, they should be treated as bad debt losses after obtaining relevant certificates and submitting them for approval in accordance with the prescribed procedures.

What accounts to borrow from accounts receivable.

There is no need to carry forward, but if it is a credit balance, the advance receipts are written into the advance receipts on the balance sheet.

It is an asset class account. Accounts receivable are asset class accounts. Accounts receivable is actually a creditor's right formed with the occurrence of the sales behavior of the enterprise, which indicates that the enterprise is occupied by the purchased unit in the sales process, so it is essentially an asset of the enterprise.

Accounts payable are fees and commissions that should be paid by a business (finance) but have not yet been paid. It is a kind of accounting account, which is used to calculate the amount payable by the enterprise for business activities such as the purchase of materials, commodities and the acceptance of labor services.

Scope of Accounts Receivable:1. Accounts receivable is the creditor's right formed by the business activities of the enterprise due to the sale of goods or the provision of labor services, excluding other receivables such as arrears from employees and interest from debtors.

2. Accounts receivable are current asset claims, excluding long-term claims, such as the purchase of long-term bonds.

3. Accounts receivable is the amount receivable from customers of the enterprise, excluding all kinds of deposit deposits paid by the enterprise, such as bid deposits and leased packaging deposits.

Accounts receivable are asset class accounts. Accounts receivable refers to the amount that an enterprise should collect from the purchasing unit or the receiving unit for the sale of goods, the provision of labor services and other business activities, mainly including the price that the enterprise should collect from the relevant debtor for the sale of goods or the provision of labor services, and the packaging fees, transportation and miscellaneous expenses advanced by the first cargo unit.

For the detailed accounts receivable, they should be set up according to the corresponding units or individuals. The accounts receivable account accounts for the amount that the enterprise should collect from the purchasing unit or the labor service unit due to the sale of goods, products, and the provision of labor services. When the account is classified and accounted for, a three-column sub-ledger should be set up according to different purchasing units or units receiving labor services.

The contents of the accounts receivable1. Conduct credit rating on customers, determine which customers to sell on credit and how long the account period will be.

2. Conduct aging analysis, track the customer's credit status, and collect when due.

3. Formulate credit policies to encourage customers to repay in advance, or seek factoring financing, so that accounts receivable can be realized as soon as possible.

4. In the event of overdue, legal means shall be initiated to preserve the creditor's rights.

5. Formulate bad debt accrual methods.

6. Dynamically adjust customer credit ratings.

Accounts receivable is an outstanding receivable that a company generates from the sale of goods or services and is usually classified as an asset. Accounts receivable are usually recorded in the "Accounts Receivable" or "Net Accounts Receivable" column of the balance sheet.

Among the ledger accounts, accounts receivable is one of the asset class accounts, which is usually recorded under the column "Current Assets". Accountants usually use the "debit" (credit) bookkeeping method in vouchers to process accounts receivable. When a company sells goods or services, the accounts receivable account will be credited from zero, and at the same time, sales will be credited to the sales revenue account.

When a customer pays what is owed, the accounts receivable account will decrease while the cash account will increase.

In addition, accounts receivable may also incur bad debt losses. When a customer is unable to pay what they owe, the company will need to classify it as a bad debt and deduct it from the accounts receivable. Bad debt losses are usually adjusted at the end of the accounting period to reflect the actual losses of the company.

Brother Chain.