The accounts of debtors

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The methods of the companies to promote their products is the term sale or sale on the account, so as to give their clients clients a period of time to reimburse the amounts owed to them, if the established the sale of goods to the customer account to a client has when it is opening an account on behalf of the debtors, or on behalf of the debtor client be indebted to the value of the sold goods, if the established a purchase on account of suppliers when it is opening an account on behalf of the creditors and the creditor the value of the goods purchased.

The Debtors
arise this account when you established the sale of a commodity or service to others on the account to be the collection of outstanding value or part of them during a certain period of time, debtors can be divided into two sections:

commercial debt
and receivables owed by others as a result of selling term (on the account).
However
, owe trade receivables receivables as a result of the operations of the other sale-term provision of services, the predecessor grants staff, and receivables owed to the state of the feedback and other taxes.
The accounting treatment of corresponding graft of the city
shows the calculation of the debtors in the assets side of the budget, when the established process of the sale order, opening an account in the name of the debtor owes the value of the sale, upon payment recorded in the creditor party as follows:

First: Under the sale of goods to the account
debtor creditor statement
xxx from h/debtors (customer name)
xxx to h/sales the
sale of goods to the
Second Account: Under the payment of the amount owed by the debtor or part of the
debtor and the secured creditor statement
xxx from h/Fund or the World Bank
xxx h/debtors (customer name)
reimbursement of the value of the goods in cash or check

this account creditors arises when the facility to purchase a commodity or service from others on the account to pay the amount due or part of them during a certain period of time, the creditors can be divided into two sections:

commercial creditors
, Receivables owed to others as a result of procurement operations term (on the account).
However
, creditors trade receivables owed to others as a result of operations other than purchasing and access to services, such as receivables owed to the state from taxes and other.
The accounting treatment of corresponding graft creditor and
shows the calculation of the creditors in the liability side of the budget under obligations, when the established purchase order from others, open an account on behalf of the secured creditor is a creditor the value of the goods purchased, upon payment of the established record in the debtor party as follows:

First: Under the purchase of goods to the account
debtor creditor statement
xxx from h/procurement or goods
xxx to h/creditors (the name of the secured creditor)
buy goods on account
Secondly: Under payment due or part of the
debtor and the secured creditor statement
xxx from h/creditors (the name of the secured creditor)
xxx h/Fund or the World Bank
to pay the value of the goods in cash or check


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