How to adjust the accounts payable with the wrong customer?

How to adjust the accounts payable with the wrong customer?

A: The details of accounts payable are wrong, and no adjustment is needed. If you want to do it, it will probably be: debit: bank deposit (or cash on hand) loan: accounts payable-re-bookkeeping after detailed offset.

What are the common fraudulent methods in accounts payable?

1. Long-term loss of accounts payable

Mainly manifested in: some "accounts payable" details of enterprises have not been paid for a long time, some are contract disputes or unable to repay, and some are prone to false debts due to the disappearance of sales units. For example, when auditing a publishing house, auditors found that dozens of units in its accounts payable subsidiary ledger had been in suspense for more than five years. After the audit, most of these units have been cancelled or cancelled, or merged and reorganized. The units should have converted these unpaid accounts payable into accounts payable long ago.

2. Explain accounts payable and adjust costs and expenses.

For example, in June+February, 5438, in order to pay less enterprise income tax, a labor service unit made up its own false labor expenses of 80,000 yuan as accounts payable in the name of workshop repair, that is, "borrowing: manufacturing expenses-repair expenses, lending: accounts payable-××", thus inflating the product cost in June+February, 5438. If all products are sold this month, the sales cost will increase by 80,000 yuan, and the current profit will decrease by 80,000 yuan.

3. Use accounts payable to conceal income

Some enterprises, in order to hide some illegal income or abnormal income and achieve the purpose of tax evasion, will hang "accounts payable" when receiving cash (or bank deposits). For example, when an auditor checks an enterprise, he finds a voucher: "Borrow: raw materials, loan: accounts payable", followed by a purchase list and a receipt. Only after asking the cashier can he know that it is the first enterprise.

4. Deliberately increase accounts payable

For example, when purchasing something, the purchasing staff of an enterprise will ask the other party's drawer to list the purchase amount and get cash from the enterprise. For example, when purchasing raw materials, Zhang X, a buyer of a chemical plant, asked the other party to issue an invoice with an amount of 50,000 yuan, but the actual contract price was 42,000 yuan, and the buyer shared 8,000 yuan with the other party's drawer, resulting in property losses of the enterprise.

How to adjust the accounts payable with the wrong customer? Accounting treatment will correct the wrong bookkeeping account to the correct one, which will not affect the total balance of accounts payable, but also truly reflect each account payable. The reference to the fraudulent way of accounts payable is to alert our financial work and avoid minefields.