Just doing accounting, what is the analysis method of aging?

Aging analysis is a method to analyze and judge the recoverable amount and bad debts according to the length of arrears of accounts receivable. In general, the older the accounts receivable, the greater the likelihood of bad debt losses. Accounts receivable can be divided into several groups according to the length of age, and the probability of bad debt loss can be estimated by group, and then the amount of bad debt loss can be calculated.

Aging refers to the age of the debtor's debts. The older the accounts, the more likely they are to incur bad debt losses. Aging analysis refers to a method of estimating bad debt losses based on the length of accounts receivable, also known as "accounts receivable aging analysis method".

When using the aging analysis method, the accounts receivable of different ages are grouped, and the estimated bad debt loss percentage of each aging group is determined according to the relevant information of the actual bad debts in the previous period, and then the accounts receivable amount of each aging group is multiplied by the corresponding estimated bad debt loss percentage, and the sum of the estimated bad debt losses of each group is calculated, which is the estimated amount of bad debt losses in the current period. Divide the length of the accounts receivable into arrears (i.e., aging) into several intervals, calculate the amount of accounts receivable in each interval, and estimate a percentage of bad debt loss for each interval;Then, the amount of accounts receivable in each interval is multiplied by the percentage of bad debt loss in each interval to estimate the bad debt loss in each intervalFinally, the estimated bad debt loss estimates for each interval are summed to form the estimated total bad debt loss.

This is mainly for the analysis of accounts receivable, we will estimate the proportion of bad debts according to the time when the accounts receivable are not recovered, that is, the aging, and multiply this ratio by the balance of accounts receivable is our estimated bad debt, which can be used as a basis to extract bad debt provisions.

Aging analysis refers to the classification of accounts receivable and other receivables by the length of age, and the analysis of their availability. The accrual shall be further determined according to the lengthProvision for bad debts

The steps for aging analysis are as follows:

1. The aging of accounts receivable refers to the time of accounts receivable since the date of occurrence, of course, this refers to the accounts receivable that have not been repaid so far.

2. Concentration analysis, you can divide accounts receivable into less than 6 months, 6 months to one year, one year to two years, two years to three years, and more than three years according to the length of time.

Then divide the amount of accounts receivable under each column by the total amount of accounts receivable to obtain the proportion of each column, according to this ratio, you can analyze which period of accounts receivable is the most, and the overall degree of dispersion of accounts receivable, which is the degree of concentration analysis.

In accordance with theAccounting system for business enterprisesAt the end of the period, an enterprise should analyze the recoverability of various receivables, anticipate possible bad debt losses, and make provision for bad debts. In the case of adopting the aging analysis method to make provision for bad debts, it is also necessary to pay attention to the division of the aging period of accounts receivable at the beginning and end of the period, as well as the corresponding proportional relationship between the bad debt provision and the book balance of the accounts receivable in each aging period, whether it is consistent with the accounting policies in the notes to the accounting statements and the classification standards for the aging period of accounts receivable expressed in the accounting estimates, as well as the proportion of bad debt provision for accounts receivable in each aging period.

The current accounting system stipulates that the provision method should be used to account for bad debt losses. Since the provision method requires an advance estimate of bad debt losses, a distinction should be made between the methods to be used in estimating bad debt losses. Under the allowance method, there are four methods for estimating bad debt losses: the balance percentage method, the aging analysis method, the sales percentage method and the individual identification method.

The main methods commonly used are the balance percentage method and the aging method. The aging analysis method should first classify the accounts receivable according to the age, and then determine the different bad debt rates for the accounts receivable in different aging periods, the longer the aging time, the greater the bad debt rate determined, and summarize the bad debt loss allowance calculated and determined by different aging segments to determine the closing balance of the "bad debt provision" account. When the provision for bad debts is made using the aging analysis method, after receiving part of the debts repaid by the debtor in the current period, the remaining receivables should not change their ageing, but should still be determined according to the original aging plus the aging that should be increased in the current period; In the case that there are multiple receivables and the age of each receivable is different, if the debtor receives part of the debt repaid in the current period, it shall be determined which receivable is received on a case-by-case basis; If it is indeed impossible to identify, it shall be determined in accordance with the principle of first-incurred, first-served, and the aging of the remaining receivables shall be determined in accordance with the same principle mentioned above.

An enterprise uses the aging analysis method to account for bad debts. The balance of accounts receivable of the enterprise on December 31, 2002 was 2 million yuan"Provision for bad debts"The credit balance of the account is 80,000 yuan; In 2003, there were bad debts of 90,000 yuan and bad debts of 20,000 yuan. The balance of accounts receivable as at December 31, 2003 was $1.8 million (of which the outstanding accounts receivable were $0.6 million, with an estimated loss of 1; The accounts receivable overdue for 1 month is 400,000 yuan, and the estimated loss is 2; The accounts receivable overdue for 2 months is 500,000 yuan, and the estimated loss is 4; The accounts receivable overdue for 3 months is 200,000 yuan, and the estimated loss is 6; Accounts receivable overdue for more than 3 months is 100,000 yuan, and the estimated loss is 10.

The provision for bad debts that should be withdrawn by the enterprise in 2003 is ( ) 10,000 yuan. Answer:

b Analysis: 31 December 2003"Provision for bad debts"Account credit balance 60 1 40 2 50 4 20 6 10 100,000 yuan Provision for bad debts due in 2003 10,000 yuan.

Aging analysis: also known as accounts receivable aging analysis.

Accounts receivable can be prepared on an ageing basis before the loss of bad debts is estimated"Accounts receivable aging analysis table"to understand the distribution of accounts receivable among individual customers and the length of time they have been in arrears.

The information provided in the Ageing Analysis Form enables management to understand collections, arrears, and to determine the recoverability of arrears and possible losses. The table also allows the management to adopt a relaxed or tightened commercial credit policy, as appropriate, and can be used as a basis for measuring the efficiency of the departments responsible for collection and credit.

The aging analysis table of accounts receivable and accounts payable is a **, and the key is aging analysis. The steps are as follows: firstly, the receivables and payables are excerpted and made into **; Then carry out aging analysis, mainly look at the time of occurrence of each creditor's right and debt, if it has not occurred again, it will be calculated according to the time from its occurrence time to the date of aging analysis, if it changes, it will be calculated from the current book amount forward, calculated according to the time when no business has occurred during the period, generally divided into:

Within 1 year, 1 2 years, 2 3 years, more than 3 years.

Conduct aging analysis of accounts receivable and analyze and judge the recoverable amount and bad debts according to the length of the accounts receivable arrears. Review the time when each account receivable has been incurred, and classify it according to time, and list a higher proportion of doubtful debt expenses for long periods of time. If the time is short, a lower percentage of the cost of doubtful debts will be included.

Divide the length of the accounts receivable into arrears (i.e., aging) into several intervals, calculate the amount of accounts receivable in each interval, and estimate a percentage of bad debt loss for each interval;

The amount of accounts receivable in each interval is multiplied by the percentage of bad debt loss in each interval to estimate the bad debt loss in each interval; Finally, the estimated bad debt loss estimates for each interval are summed to form the estimated total bad debt loss.

Aging analysis: also known as accounts receivable aging analysis.

1. Determination of account aging.

The aging time period is generally divided according to the customer's credit period and the accounting standards for the provision for bad debts. The finer the aging period and the shorter the interval, the more accurate the bad debt estimation. Under normal circumstances, the aging of accounts receivable within 1 year is more detailed, while the accounts receivable of more than 1 year can not be distinguished too much.

Second, the production of the ** situation table.

For the data extraction stage, the "account name", "balance at the beginning of the year", "debit occurrence" and "credit occurrence" of the accounts receivable subledger are mainly extracted, and the above data are copied to the "customer name", "balance of arrears at the beginning of the year", "accounts receivable this month", "accounts receivable this month", etc. Ask to make a separate worksheet each month.

3. Preparation of aging analysis table.

For the data analysis stage, first extract the relevant data from the ** situation table, because it is possible to increase or decrease the accounts receivable customers every month, resulting in the order of the monthly customers are not the same, so it is necessary to use the more complex excel function to nest the search for the same customer name and return the corresponding value, for the aging and amount of the part, we assume that the customer returns the accounts in accordance with the order in which the accounts receivable occur, that is, the accounts receivable that are returned first to write off the accounts receivable for a long time.