有做水电煤公司的会计吗?

bt123123. · 发表于 2014-6-11 19:47:24

想问有关accrual revenue?
大家如何入账有关 customer instalments

xpzha2. · 发表于 2014-6-11 19:55:49

我们是accrue每个Month 然后一季度到了单子寄出去了 accrual reverse

bt123123. · 发表于 2014-6-11 21:16:33

Did you receive instalment from your customer?
For example we have customer who EFT $100 per month. At the end of the Q, we received $300 from him. For example the invoice total is $320. We will direct debit his account for $120 next month.
When u receive the monthly $100, what will u do?

xpzha2. · 发表于 2014-6-11 22:29:26

Say if customer pay $100 each month, but quarterly bill in the end is $320


ACCOUNTANT

      P1       P2       P3       P3             P3
Dr Debtors       100       100       100       -300       (reverse accrual)       320       (when invoice generated)
Cr Revenue       100       100       100       -300       (reverse accrual)       320       (when invoice generated)


AR - when they receive $100 every month

      P1       P2       P3
Dr Bank       100       100       100
Cr Debtors       100       100       100


Combine above ending effect in P3
Dr Bank       300
Dr Debtors       20
Cr Revenue       320

bt123123. · 发表于 2014-6-11 23:38:57

xpzha2 发表于 2014-4-11 15:03

Say if customer pay $100 each month, but quarterly bill in the end is $320


How do u do the reverse accrual?  By your manual jnl or system jnl?
Are you telling me you use your customer actually monthly payment $100 as your revenue accrual?
Do you know your customer actual usage at the end of the month?
In my company, yes I know.
Is all your customer pay by instalment every month?
second, when u do your monthly revenue accrual.  did you debit into your debtors account?
did you do manual journal or system journal?
(system journal mean the system will auto post into GL)
My company is using cash based now.  We are going to change to accrual base......