會計入數問題..客人多付

如多比咗你可以有好多方法入數
如你嘅同一個月份影響唔到月結,你可以一之過扣咗佢就算
Dr bank $11000
Cr AR $10000
Dr purchase 5000
Cr bank $6000

Dr side = 16000 Cr side = 16000
咁就平咗條數
如你係分兩個月,通常就用個AC放住先(temp received ac)
依d ac 因為你要短期內比返錢人,係欠人錢,所以係current liabilities ac

做法
收錢時
Dr bank $11000
Cr AR $10000
Cr Temp rec. $1000

到比錢時
Dr Temp rec. $1000
Dr purchase/AP $5000
Cr bank $6000

我出張INVOICE係$10000..

Dr Accounts receivable $10,000
Cr Sales $10,000
個客左$11000...咁多左$1000
Dr Cash at bank $11,000
Cr Accounts receivable $10,000
Cr Temporary receipt $1,000

跟住我同佢purchase 返 $5000野...
Dr Purchases $5,000
Cr Accounts payable $5,000
我要找total$6000比佢($5000貨, $1000係他之前多付的)

Dr Temporary receipt $1,000
Dr Accounts payable $5,000
Cr Cash at Bank $6,000
咁呢$1000係咪入temporarily received。 咁temporarily received 係屬於咩? current assets ? income?
Temporary received = Current liabilities

Dr. Bank $1000
Cr. Deposit received $1000

Dr.Purchase $5000
Dr.Deposit received $1000 (B/S 上 a/c)
Cr. A/P $6000

唔係呀
係該入落客人Prepaidment A/C
係下一次貨款中扣回(這是正常做法)

如果不想入落Prepaidment A/C
你可以當correction error咁做都可以