3.7 หนี้สูญ และหนี้สงสัยจะสูญ หนี้ส

3.7 debts and doubtful (Bad Deb) debts receivable means that continuous until the end, but does not receive payment from the debtor, and retired out of the account.Doubtful accounts receivable (Doubtful Accounts), the Bill is not expected to be treated as expenses of the period, but it is not considered to be expenses by revenue.Allowance for bad debts or the allowance for doubtful accounts (Allowance for Doubtful Accounts) refers to the amount for accounts receivable that are expected to be billed is not considered to be an account set up to display the adjust value is deducted from the item of accounts receivable in the balance sheet, so that balance is the net value of the receivables is expected to collect the money. To save the account about the debts are 2 ways:1. direct disposal method is a simple method. When an actual debt by recording.Debit-debts (510)-x, xxx.Accounts receivable-credit (103) x, xxx.2. how to set up an allowance calculated from the percent of sales because the sales opportunities. debt cases, often from the sales amount or proportion calculated from the amount of the receivable accounts receivable because the percentage is only causing bad debts (this way if the original amounts, deducted from the calculated amount), or may be calculated from individual accounts receivable balance, to get at the truth of the most nearby. When calculated by the account, and then save the.Debit-doubtful (510)-x, xxx.Credit allowance for doubtful accounts-(104)-x, xxx. When unsure of how to collect money from the accounts receivable account is not saved, therefore, as follows:-Debit allowance for doubtful accounts (104)-x, xxx.Accounts receivable-credit (103) x, xxx. Debts receivable means is that ever a bad debt, then cut. Later, leading to payment of money, whether it is partial or total recordable case 2 as follows:1. If, when the actual cutting debt, set up new accounts receivable and save receipts. As follows:Debit accounts receivable-(104) x, xxx.Credit-debt recovery (404)-x, xxx.Debit-cash (101)-x, xxx.Accounts receivable-credit (103) x, xxx. 2. If you set up Receivables, bad debt allowance, with new reduced the allowance for doubtful accounts balance and save receipts. As follows:Debit accounts receivable-(103) x, xxx.Credit allowance for doubtful accounts-(104)-x, xxx.Debit-cash (101)-x, xxx.Accounts receivable-credit (103) x, xxx.

3.7 Bad and doubtful debts (Bad Deb) refers to the effort to collect receivables ago. But did not receive payment from the debtors of these. And cut off from the account for doubtful accounts (Doubtful Accounts) represents the receivables expected to be collected are not. As the cost of the accounting period. But do not hold a charge under the Code or Allowance for doubtful accounts Allowance for doubtful accounts (Allowance for Doubtful Accounts) represents the amount set aside for loans that are not expected to be charged. Revaluation account is set up to show as a deduction from the accounts receivable on the balance sheet. The balance is the net value of the receivables are expected to keep their money. The bad debts have accounted for about two ways: 1. Directly off. The easy way When I was a real bad By debit - write-offs (510) x, xxx.- Credit - Accounts receivable (103) x, Xxx.- 2. How allowance. The calculation of the percentage of sales. I believe that the sell-offs tend to think the proportion of sales. Or calculation of the percentage of total receivables. The only cause bad debtors. (This way you have the original. To be deducted from the calculation), or may be calculated from the individual debtor. To get around the fact that the top end. When calculated, then Accounted for using debit - doubtful debts (510) x, xxx.- Credit - Allowance for doubtful accounts (104) x, xxx.- when that will be billed receivables. The accounting The debit - Allowance for doubtful accounts (104) x, xxx.- Credit - Accounts receivable (103) x, xxx.- bad debt is defined as loans that have gone bad cut. After the money was paid to the Company. Whether some or all of the notes have two scenarios: 1. Cut the actual bad debt. To set up new accounts Save the money The Debit - Accounts receivable (104) x, xxx.- credit - bad debt recoveries (404) x, xxx.- debit - Cash (101) x, xxx.- Credit - Accounts receivable (103) x, Xxx.- 2. the allowance for bad debt To set up new accounts and reduce the allowance for doubtful accounts. Save the money The Debit - Accounts receivable (103) x, xxx.- Credit - Allowance for doubtful accounts (104) x, xxx.- debit - Cash (101) x, xxx.- Credit - Accounts receivable (103) x, xxx.-.