When it comes to your small business, you don’t want to be in the dark. Your accounting books should reflect how much money you have at your business. If you use双输入会计, you also record the amount of money customers owe you. But, what happens if they don’t pay? To protect your business, you can create an allowance for doubtful accounts.

可疑帐户的津贴是什么？

可疑帐户或不良债务储备的津贴是一个对立资产帐户（信用余额或余额为零），可降低您的accounts receivable。当您创建可疑帐户条目的津贴时，您估计有些客户不会向您支付他们所欠的钱。

当客户不付款时，您的坏账费用帐户就会增加。一个呆帐是您正式注销的债务是无法收回的。基本上，您的坏账是您认为会收到但没有收到的钱。

In addition to bad debt, there’s such a thing as doubtful debt. Unlike bad debt, doubtful debt isn’t officially uncollectible debt. Doubtful debt is money you predict will turn into bad debt, but there’s still a chance you will receive the money.

将信贷扩展到客户时，请使用津贴进行可疑的帐户输入。尽管当客户以信用额购买商品时，您没有实际的现金，但您需要记录交易。

Use theaccrual accounting方法如果您将信贷扩展到客户。如果客户从您那里购买但没有立即付款，则必须增加您的应收账款帐户，以显示欠您业务的钱。

如果客户从不付款，则无偿付款将成为坏账。而且，拥有很多坏账会降低您的企业应拥有的收入。ADA会计有助于提高书籍的准确性。通过预测客户无法付款的应收帐款数量，您可以预见到坏账的损失。

可疑债务的预备役不仅可以帮助抵消您从坏账中造成的损失，而且可以随着时间的流逝提供宝贵的见解。例如，您的ADA可以向您展示您的公司如何有效地管理其扩展到客户的信贷。它还可以向您展示您可能需要进行必要的调整（例如，更改您的信用额度）。

一个llowance for doubtful accounts on the balance sheet

当你创建一个紧密相联的wance for doubtful accounts, you must record the amount on your业务资产负债表。

Because an allowance for doubtful accounts is a contra asset that reduces your accounts receivables, you record it under assets. It may look something like this:

• 资产
  • 现金：500
  • 账户s receivable: 2,000
  • 较少的可疑帐户津贴：（200）

如果可疑的债务变成坏账，请将其记录为您的费用收入证明。

可疑帐户计算的津贴

For many business owners, it can be difficult to estimate your bad debt reserve. There are a few different ways you can calculate your predictions.

历史数据

您可以根据历史数据进行预测。使用上一学会计期间的坏账百分比来帮助确定您的坏账储备。

For example, if 3% of your sales were uncollectible, set aside 3% of your sales in your ADA account. Say you have a total of $70,000 in accounts receivable, your allowance for doubtful accounts would be $2,100 ($70,000 X 3%).

应收账款老化

一个nother way you can calculate ADA is by using the aging of accounts receivable method. With this method, you can group your outstanding accounts receivable by age (e.g., under 30 days old) and assign a percentage on how much will be collected.

For example, say 10% of accounts receivable that are between 31 – 60 days are uncollectible, and you are waiting on $3,000 worth of payments in this period (0.10 X $3,000 = $300). Additionally, 5% of accounts receivable under 30 days are uncollectible, and you are waiting on $5,000 for this aging period (0.05% X $5,000 = $250).

Your allowance for doubtful accounts estimation for the two aging periods would be $550 ($300 + $250).

一个llowance for doubtful accounts journal entry

当谈到坏账和ADA时，您可能需要在书籍中录制一些情况。

To predict your company’s bad debts, create an allowance for doubtful accounts entry. To balance your books, you also need to use a bad debts expense entry. To do this, increase your bad debts expense by debiting your Bad Debts Expense account. Then, decrease your ADA account by crediting your Allowance for Doubtful Accounts account.

日期	账户	笔记	Debit	信用
xx/xx/xxxx	Bad Debts Expense	估计的违约付款	X
	可疑帐户的津贴			X

Bad debt reserve journal entry example

一个s you can tell, there are a few moving parts when it comes to allowance for doubtful accounts journal entries. To make things easier to understand, let’s go over an example of bad debt reserve entry.

Let’s say your business brought in $60,000 worth of sales during the accounting period. Based on historical trends, you predict that 2% of your sales from the period will be bad debts ($60,000 X 0.02). Debit your Bad Debts Expense account $1,200 and credit your Allowance for Doubtful Accounts $1,200 for the estimated default payments.

日期	账户	笔记	Debit	信用
xx/xx/xxxx	Bad Debts Expense	估计的违约付款	1,200
	可疑帐户的津贴			1,200

If a doubtful debt turns into a bad debt, credit your Accounts Receivable account, decreasing the amount of money owed to your business. You must also debit your Allowance for Doubtful Accounts account.

如果您无法收集欠您业务的钱，那么您的日记条目应该看起来像这样：

日期	账户	笔记	Debit	信用
xx/xx/xxxx	可疑帐户的津贴	Default payments	X
	应收账款			X

客户付费示例

在某些情况下，您可能会注销客户在书中欠您的钱，只是让他们回来付款。如果客户最终付款（例如，收集机构收取付款），并且您已经忽略了他们所欠的钱，则需要扭转帐户。

To reverse the account, debit your Accounts Receivable account and credit your Allowance for Doubtful Accounts for the amount paid.

日期	账户	笔记	Debit	信用
xx/xx/xxxx	应收账款	Default payments	X
	可疑帐户的津贴			X

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本文已从2014年11月12日的原始出版日期开始更新。

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