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  • フォームを覚えて使いこなそう②Account Receivable　←→　Allowance for doubtful account(ADA)

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    宮崎一成
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    1 views1 page

    フォームを覚えて使いこなそう②Account Receivable　←→　Allowance for doubtful account(ADA)

    Uploaded by

    宮崎一成

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    of 1

    ■フォームを覚えて使いこなそう

    (2)Account Receivable ←→ Allowance for doubtful account(ADA)

    Account Receivable A ADA Contra


    同額
    BB Write Off ② ①Write Off BB
    当期入金額 同額
    EB ④
    当期掛販売 Recovery
    Bad Debt
    ＄ Expense
    ⑤ Recovery
    同額 EB
    ③
    Recovery

    貸倒発生(200)→回復→入金の仕訳
    ■貸倒発生 ① ADA 200 / ② AR 200
    ■貸倒回復 ③ AR 200 / ④ ADA 200 → I/S インパクトは無いので注意 1
    ■入金 Cash 200 / ⑤ AR 200

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