Debit: main business income

Loans: bank deposits

If it's just a refund

Debit: accounts receivable

Loans: bank deposits

How to make accounting entries to recover accounts receivable? 1. Recover other receivables

Borrow; Cash (or wages payable to employees)

Loans; receivable other

2. Recover accounts receivable

Borrow: bank deposit (or cash)

Loans; Accounts receivable-XXX company

How to make accounting entries when other accounts receivable occur;

Debit: Other receivables.

Loan: bank deposit/cash on hand.

When repaying:

Borrow: bank deposit or cash on hand.

Credit: other receivables

Description of accounts receivable accounting entries: Accounts receivable are divided into "accounts receivable" and "other accounts receivable" in accounting and finance. Accounts receivable account belongs to asset accounting account.

1. Accounts receivable: Accounts receivable are formed when a company sells its products without receiving cash or bank accounts.

Product outbound accounting entries:

Debit: main business cost

Loans: Goods in stock

After the products are sold to customers, accounts receivable are formed without receiving cash or bank payment. Entry:

Debit: accounts receivable

Loan: income from main business

Receiving customer's accounts receivable entries:

Debit: cash/bank deposit

Credit: accounts receivable

2. Other receivables: Other receivables refer to all funds unrelated to the main business, such as loans from employees of the company and loans from other personnel. These debts have nothing to do with the company's business and belong to borrowing debts, so they are called other receivables. Then the formation of other accounts receivable is very simple, and the entries are as follows:

Debit: Other receivables.

Loan: cash/bank deposit

Repayment entry:

Debit: cash/bank deposit

Credit: other receivables

Debit: Other receivables loan: Is there any mistake in the accounting entry of bills receivable? From the perspective of both borrowers and lenders, there is nothing wrong with this accounting entry, let alone an error. But this kind of accounting entry generally does not appear, and this kind of entry cannot be explained by general economic business. Debit accounts for the resale of bills receivable are generally bank deposits, cash on hand, provision for bad debts, etc. Other receivables are generally used for travel expenses and recovery of man-made property losses.

Of course, this is just my personal opinion. I am a freshman majoring in accounting. If there are any mistakes, please advise ~

According to the specific business you gave me, I think this accounting entry is wrong.

First of all, you said that the specific business is to pay the project cost of a company, so the accounting station should be the client of the project and pay the project cost, which means that this is a liability of the company. Therefore, when doing accounting treatment, there will definitely be a liability account in the accounting account, and the borrower and the borrower in the accounting entry you gave are both asset accounts, so this accounting entry is incorrect.

Second, according to what you said, there is no invoice. According to the general understanding, it should be that the entrusting party of the project has not issued an invoice for the price. So there is no need for accounting treatment at this time.

Thirdly, suppose that the invoice you mentioned is the receipt voucher issued by the project trustee after receiving the project payment, that is, the project trustee has paid. At the same time, it is assumed that the entrusting party and the entrusted party of the project have long-term business contacts. At this time, the entrusted party of the project has paid a commercial bill to the entrusting party for an economic business that happened in the past, but it has not been paid yet. Then the economic significance represented by the accounting entry at this time is to offset the project payment with the commercial draft owed by the project trustee to the project client (that is, the company), which obviously does not meet the requirements of the accounting standards for business enterprises, because doing so will directly affect the profits of enterprises.

So no matter what the situation is, the accounting entries are wrong ~

How should an external receivable be recorded in cash, what vouchers should be attached and how to make accounting entries?

Loan receivable

If the accounting entry of income is returned again, how to make the entry and issue a refund?

Debit: main business income

Loans: bank deposits

If you haven't got a refund.

Debit: accounts receivable

Loans: bank deposits

I paid the other party more money, and the other party returned the extra money to me. How should I make this accounting entry? You don't take money from the company account, but from the boss's small vault, so you don't need to enter it in the account. Just make the running account clear.

If you must make entries, you must also have bills, shopping invoices and bank remittances. Just erase the previous one and make a new one according to the new amount.

How to increase other receivables? The accounting entry "other receivables" belongs to the asset category, and the debit is added.

Therefore, the increase of other receivables should be as follows:

Debit: other receivables xxx

Credit: corresponding account xxx.

In fact, how to make accounting entries if accounts receivable cannot be collected? Loans with bad debt provision: bad debt provision loans: loans without bad debt provision for accounts receivable: loans with asset impairment losses: accounts receivable.