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1. In your words, the receivable has been received, "it may be that the documents of the relevant personnel have been lost, so it has been hanging", since it has been collected, it is necessary to carry out accounting treatment.
2. Since it is received, it is either through cash or bank, and there is no other channel. In this way, you can look at these two journals, check the accounting treatment at that time, if the income is not accounted for, especially the bank deposit can be "the bank has received, the enterprise has not received" the outstanding accounts, you can look at the bank statement, and the company's bank deposit account, a look at the water. In this way, even if the handler loses the documents, it doesn't matter, because it is necessary to collect money from the bank so that it can be directly handled as an accountant
Borrow: Bank deposit.
Credit: Accounts receivable.
The above is hereby done!
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It's already been collected, how to rush it with red letters?
This situation is done directly, (in what way?) ):
Borrow: Bank deposit (or cash).
Credit: Accounts receivable.
Otherwise, if you have already received it, your bank account or cash account will not be even?
If the account has already been made at the time of the payment:
Borrow: Bank deposit (or cash).
Credit: A certain account.
Do it now:
Borrow: such and such a subject.
Credit: Accounts receivable.
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Borrow: Bank deposit.
Credit: Accounts receivable.
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Find this voucher for the red letter punch.
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Accounts payable is a liability account, and the balance should and must be on the credit side, but in practice, some enterprises often record accounts receivable and accounts payable in this account, so the debit balance at the end of the period occurs.
It should be noted that, strictly speaking, in addition to using the red-letter reversal method to correct the original erroneous entries, the normal form of entries in blue should be used, that is, the red-letter entries are only used to correct erroneous entries.
Red-letter entries are only used to correct erroneous entries, and there is also a case where other business income is credited if financial expenses are debited in red. Same as "Accounts Receivable", "Accounts Payable" and "Accounts Receivable" and "Accounts Advanced".
All you need to do is re-correct it on the credit side with a blue pen the next time you book.
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Accounts receivable are on the debit side, indicating the amount receivable and uncollected. Generally, it is sold on credit, and the goods have been invoiced and shipped, but the customer has not paid the payment. Accounts receivable is an asset-class account, and the debit reflects the increase in assets.
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The closing balance of the "accounts receivable" account is generally on the debit side, reflecting the accounts receivable that have not yet been collected by the enterprise.
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There are four types of debit and credit of accounts receivable, each of which has four meanings.
1. The debit amount of accounts receivable: indicates the amount of credit for each sale of products (commodities) or provision of labor services to customers;
2. The credit amount of accounts receivable: indicates the amount of payment or labor expenses returned by the customer to the enterprise each time;
3. Debit balance of accounts receivable: indicates the amount of arrears left when the customer accumulates credit and repayment to settle the account. It is a creditor's right asset of the enterprise;
4. Credit balance of accounts receivable: indicates the amount of overpayment accumulated by the customer on credit and repayment to the time of settlement. In fact, it is a pre-receivable collection from a business to a customer, which is a debt of the enterprise.
Extended Materials. 1. Basic Accounting Processing:
1.When accounts receivable (credit sales) occur:
Debit: Accounts receivable.
Credit: main business income (price).
Tax Payable – VAT (output tax) payable (tax).
Bank deposits, etc. (advances, fees).
2.Switch to the settlement of notes receivable, when receiving a commercial bill:
Debit: Notes receivable.
Credit: Accounts receivable.
In the case of balances, the debit side represents accounts receivable, and the credit side represents accounts receivable (accounts receivable are replaced by accounts receivable because some units do not set up accounts receivable accounts). Credit incurrence represents the recovery or write-off of accounts receivable and the recognition of advance receivables.
2. Accounts receivable.
1. 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. Accounts receivable is a creditor's right formed with the occurrence of sales behavior of an enterprise. Accounts receivable include claims that have been incurred and will arise in the future.
The former is a claim that has already occurred and is clearly established, while the latter is a claim that has not actually occurred but will definitely occur in the future.
2. False accounts receivable is a prominent problem in factoring practice. A typical scenario is that in the course of due diligence, the factor usually verifies the authenticity of the accounts receivable with the debtor, the debtor confirms the authenticity of the accounts receivable in the inquiry letter or other documents, and the factor then signs a factoring contract with the creditor. In this case, the contract for the assignment of creditor's rights or the factoring contract is not automatically invalid, but the factor has the right to request the rescission of the contract between the creditor and the creditor on the grounds of fraud in accordance with the law, and at the same time, in accordance with the provisions of Article 157 of this Law, it has the right to request the creditor to bear the liability for returning the property and compensating for losses after the revocation.
According to the contract between the creditor and the factor, the creditor bears the obligation of authenticity of the transferred creditor's rights, and the factor also has the right to terminate the contract and request the creditor to bear the liability for breach of contract. However, whether and how the debtor is liable to the factor is controversial in practice, so this article clearly stipulates this.
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The debit side of "Other receivables" is indicated:
All kinds of compensation and fines receivable, such as compensation collected from relevant insurance companies due to accidental losses caused by enterprise property, etc.;
Rental of rental packaging receivable;
Various advances that should be collected from employees, such as water and electricity bills advanced for employees, medical expenses that should be borne by employees;
Deposit a security deposit, such as a deposit for renting packaging;
Other receivables and provisional payments.
Other receivables" credit indicates: other receivables recovered or re-sold.
Other payables" debit means various provisional receivables payable for repayment or resale.
Other payables" credit indicated: deposit margin; Payments payable and temporarily received from subordinate units and individuals; operating leases to the rent of fixed assets and packaging; Other payables and provisional receipts.
Extended Information:1Other receivables refer to various receivables and provisional payments other than the resale of financial assets, notes receivable, accounts receivable, prepaid accounts, dividends receivable, interest receivables, subrogation recoveries receivable, reinsurance receivables, reinsurance contract reserves receivable, long-term receivables, etc.
Its main contents include various compensation receivables and fines, such as compensation collected from relevant insurance companies due to accidental losses caused by enterprise property, etc.; Rental of rental packaging receivable; Various advances that should be collected from employees, such as water and electricity bills advanced for employees, medical expenses that should be borne by employees; Reserve fund (reserve fund allocated to various functional departments, workshops, personal turnover use, etc.); deposit a security deposit (e.g. a deposit paid for renting packaging); Advance payments are transferred in; Other receivables and provisional payments.
2.In order to reflect and supervise the increase or decrease of other accounts receivable and their balances, enterprises should set up "other accounts receivable for accounting." The debit side of the "Other Receivables" account registers the increase in other receivables, the credit side registers the recovery of other receivables, and the closing balance is generally on the debit side, reflecting other receivables that have not yet been recovered by the enterprise.
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The increase in accounts receivable is recorded on the debit side of accounts receivable.
Accounts receivable credit registers the recovery of accounts receivable and the bad debt loss (i.e. reduction) recognized; The closing balance is on the debit side, which indicates the accounts receivable that have not been collected by the enterprise; If the balance is on the credit side, it represents the amount received in advance by the business.
Scope of accounts receivable:
1. Accounts receivable refers to the creditor's rights formed due to sales activities or provision of labor services, excluding other receivables such as arrears from employees and interest receivables from debtors.
2. Accounts receivable refers to the nature of current assets, excluding long-term claims, such as the purchase of long-term bonds.
3. Accounts receivable refers to the company's receivables from customers, excluding all kinds of deposit deposits paid by the company, such as bid deposits and leased packaging deposits.
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In the case of accounts receivable balances, the credit represents accounts receivable in advance; In the case of accounts receivable, the credit amount represents the recovery or write-off of accounts receivable and the recognition of advance receivables.
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Accounts receivable on the debit side indicates the amount that the company should have received but did not collect.
1. The borrower of accounts receivable has the following situations:
1. The debit amount of accounts receivable:
It indicates the amount of credit that the enterprise provides services or sells goods to customers each time.
2. The amount of credit occurrence of accounts receivable:
It indicates the amount of labor expenses or payment for each return of the enterprise by the customer;
3. Debit balance of accounts receivable:
It is a creditor's asset belonging to the enterprise, which indicates the amount of arrears accumulated by the customer on credit and repayment to the time of settlement.
4. The credit balance of accounts receivable is covered
It is a debt belonging to the enterprise, which represents the pre-receivable and hail sales collected by the enterprise from the customer, that is, the amount of overpayment accumulated by the customer on credit and repayment to the time of settlement.
2. Accounting entries for accounts receivable:
1. When selling goods, the specific accounting entries are as follows:
1) When payment is incurred:
Debit: Accounts receivable.
Credit: main business income Other business income.
Tax Payable – VAT payable (excluding sales tax).
2) When the payment is recovered:
Borrow: Bank deposit.
Credit: Accounts receivable.
2. When the transportation and miscellaneous expenses and packaging fees paid by the first cargo unit of the enterprise are as follows:
Debit: Accounts receivable.
Credit: Bank deposits.
When recovering the disbursement of freight:
Borrow: Bank deposit.
Credit: Accounts receivable.
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