How to make accounts at the front desk?

First of all, it is necessary to establish a scientific and strict management system for bad debts, implement rights and responsibilities, and formulate i

How to make accounts at the front desk?

First of all, it is necessary to establish a scientific and strict management system for bad debts, implement rights and responsibilities, and formulate internal accountability measures for bad debts.

Second, it is necessary to classify and grade the credit of the customers who are responsible for bills (this is of course obtained by the internal staff based on the comprehensive analysis of the customers' timely settlement, integrity and affordability). The specific way is to divide these customers into four categories: gold, silver, ordinary and new (new) households, register them in the accounts receivable subsidiary ledger respectively, and adopt different methods to collect accounts.

Third, financial personnel should analyze the aging of accounts receivable every month. Supervise the business personnel to collect accounts in time and fill in the collection instruction of "accounts receivable".

Fourth, identify the internal responsible person (guarantor) for long-term unrecoverable accounts or suspected bad debts, and submit a report to the leaders in time. For this part of the debt, it is necessary to obtain further debt basis (formal debt) in time and implement the person responsible for debt collection.

The fifth is to adjust the profit and loss of uncollectible bad debts. In addition, the bad debt reserve should be withdrawn in time.

Sixth, for large debts, it is necessary to ask the leaders in advance to make a decision on whether to prosecute or adjust the profit and loss two years ago. If the customer continues to default on repayment and the accumulated balance is large (according to items 3 and 4), this method may not be adopted.

As an excellent accountant, what we should do well is to analyze, supervise, report and clean up suspicious accounts frequently.