I actually received 1,000 yuan from the customer, but 1,040 yuan has been recorded in the bookkeepin

One way is to reverse the original number of vouchers that were incorrectly recorded in the previous month, and then make the vouchers according to the correct ones. That is, if the previous month is a debit: bank deposit 1100 credit:

Accounts receivable 1100, then this month is: borrow: bank deposit -1100 credit:

Accounts receivable -1100 Debit: Bank deposits 1000 Credit: Accounts receivable 1000

The other is the part of the difference adjusted by the red number in the previous month, that is, if the voucher made in the previous month is borrowed: bank deposit 1100 credit: accounts receivable 1100, then this time it is used as a loan: bank deposit -100 credit: accounts receivable -100.

Wrong account correction method, self-made accounting vouchers, write a good summary description, write the amount with "red water" or "negative number" debit: according to the original wrong account (last month) to enter the relevant accounts, credit: according to the original wrong account (last month) to enter the relevant accounts.

This doesn't matter, whether it is receivable or payable, this is just a matter of having a balance (that is, the balance of the period is on the debit or credit side), it is easy to solve, how to return how to return, how to remember, then as long as the three bookkeeping are through an account, then there is no problem.

Debit: Accounts receivable - xx -100

Credit: Main business income -100

The abstract writes "a voucher for a certain month and a certain number of accounts", and then make a voucher according to the red letter correction method according to the entry of the previous month. The credit account of the entry is the same, and the amount can be written in red (i.e., negative number).

Pay 100 yuan out of pocket. Next time, the customer will be charged an extra 100 yuan.

$1,000 in the debit column, $900 in the credit column and 100 in the balance column

Sales Order: Select Accounts received in advance for the collection account number.

Or do not select the arrears posting in the sales order collection account, and select the pre-receivable account number in the collection note.

If it helps, remember to adopt it promptly.

You make a list and try it, don't fill in the automatic reduction.

1. When it is not confirmed whether it is to be returned, it should be included in other payables, and the accounting entries are:

Borrow: Bank deposit.

Credit: Other payables.

2. When it is confirmed that it does not need to be returned, it will be included in the non-operating income, and the accounting entries are:

Borrow: Bank deposit.

Credit: Non-operating income.

Enterprises should set up "other payables" accounts for accounting. This account is a liability account, in which the credit side registers all kinds of payables and temporary receipts, and the debit side registers all kinds of payables and temporary receipts that are repaid or resold.

At the end of the month, the balance is on the credit side, which indicates the balance of cash payable and temporarily received by the enterprise. This account shall be set up as a detailed account according to the category of payable and provisional receivables.

Non-operating income is accounted for in the "Profit" or "Profit or Loss" account. In the "income statement" of the enterprise, the non-operating income needs to be listed separately. Payments that belong to the non-operating income of the enterprise should be recorded in a timely manner.

It is not allowed to keep it for small belongings or other expenses that do not comply with the provisions of the system. The accounting of the non-operating income of the enterprise is carried out under the "non-operating income" account, and it can also be set up under this account according to various income sub-accounts for detailed accounting.

The actual amount received is more than the amount of the invoice issued, and the account can be made according to the invoice amount, and the excess can not be recorded. Accounting Entries:

Borrow: Bank deposit.

Credit: main business income.

Note: Accounting entries when the actual amount received is less than the amount of the invoice issued.

Debit: Finance Charges - Handling Fees Accounts Receivable.

Bank deposits. Credit: main business income.

Debit: Bank deposit or advance receivable 6,000 yuan.

Credit: main business income yuan.

Credit: Tax Payable - Output Tax.

1,000 yuan can not be used as business income without output tax. This is the principle, otherwise it is tax evasion. You can't afford legal responsibility.

You should charge 1,000 yuan, pay 800 yuan?

If the other party gave you 200 yuan.

Then the balance of receivables and receivables between you is zero.

Debit: 200 cash on hand

Debit: Accounts Payable - This unit 800

Credit: Accounts receivable - this unit 1000

Don't understand how the 800 yuan ticket price is formed? If the cashier owes the family, it will be recorded according to the cash in hand. If it is other bills, it can only be decided by looking at what kind of business it is.

Borrow: cash in hand 1000

Credit: Accounts receivable 1000

Debit: Accounts receivable 1000

Credit: cash on hand 200

Credit: Notes receivable 800

800 yuan will continue to be posted on the account until it is recovered.

If it is really impossible, you can do bad debt treatment.

Debit: Administrative Expenses - Bad Debt Losses.

Credit: Accounts receivable.

It depends on what you're doing with the 800 yuan; If it can't be recovered, then it should be treated as a discount, and if it can still be recovered, then it is better to continue to hang the receivables.

If you are sure that the 800 cannot be recovered, you will make a financial expense, and it is very troublesome to file bad debts.

If it cannot be recovered, it will be put into bad debt provision.

Customer receivable 150,800 Actual recovery of customer money 150,000 should also recover customer money 800

Just make it up.

Entries debit accounts payable.

Credit bank deposits.

At this point, the balance of the bank deposit should be the same as the actual balance, and the debt is settled.

But there are a few more things that should be noted:

1. An explanation should be attached to describe why the account is done and the manager must sign and confirm that it is done after all, the processing of this account does not conform to the principle of timeliness, but it is true The retention statement is one of the documents for the accounting.

2. If the internal control is sound, there should be a current bill when the payment is payable, and there should be a confirmation form when the payment is received, and it can be signed by all parties before it can be reversed.

3. Through this incident, you can figure out how to establish the company's internal control to prevent such mistakes from happening.

Sink down, as a novice, think about things first, learn more about the company's business, combine the business with your own system plan, take your time, and definitely make the boss pay attention.

Since the money has been paid and the accountant has not made an account, then the cash or bank deposit on the accounting account should be inconsistent with the actual one, so it is enough to directly make up the voucher. Debit: Accounts Payable 1000 Credit: Cash or Bank Deposit.

The company's main business income today is 1000 + 500-200 1300 yuan1, and cash received is 1000 yuan.

Borrow: 1000 in cash

Credit: main business income 1000

2. Company A owes 500 yuan.

Debit: Accounts receivable 500

Credit: main business income 500

3. Company B returns 200 yuan.

Borrow: 200 main business income

Credit: Cash 200

4. Operating expenses are 20 yuan.

Borrow: Operating expenses 20

Credit: Cash 20

5. Received 310 yuan in arrears from Company C last month.

Borrow: Cash 310

Credit: Accounts receivable 310