The balance of the enterprise is the most important financiala document in which on one or two pages all the information about what the enterprise owns (its assets) and on the account of what means (liabilities) these assets are created is collected. One of the most common types of assets of the enterprise is the receivable. About how the accounts receivable are displayed in the balance sheet, both novice accountants and experienced specialists often ask questions. In today's article, we will try to answer some of these questions.

Reflection of accounts receivable in balanceis carried out in the line "long-term receivables" in the section of non-current assets, as well as in the line "short-term receivables" of the section of current assets. As we see, the main criterion for classification of debt is its term. In such a document as the balance sheet, accounts receivable are divided into long-term and short-term due to the fact that these assets have varying degrees of liquidity, which means that they can not be combined into a single indicator, as this may make it difficult in the future to analyze the financial state of affairs at the firm. Long-term debt is repayment of more than a year, and short-term - up to a year.

Accounts receivable in the balance sheet are displayednot just one line, but several. To begin with, the so-called net debt value is fixed - the amount that the enterprise really expects to receive. After this, there is a line in which the initial value of the debt is written, that is, the amount that the debtors owe to the documents on the documents. However, often enterprises receive as a repayment of debt a smaller amount than the one that was originally agreed upon. In order to display the difference between the documented amount of debt and the amount that the enterprise really expects to receive, a line "reserve of doubtful debts" was entered in which the amount of losses of the company due to unscrupulous debtors

In addition, accounts receivable in the balance sheetis classified depending on the type of debtor. So, allocate such debtors as budget organizations, domestic debtors (for example, accountable persons) and other enterprises.

It is important to say that receivables inbalance sheet displays not only the amounts of monetary debts of other organizations, but also, for example, delayed deliveries of goods, equipment, or belated provision of services for which payment has already been made. So, if the company transferred money for, say, a new machine, but its delivery will take several weeks, you can not immediately write down the cost of the machine for fixed assets - you must first write down its value in the vendor's receivables, but only after delivery to transfer this amount to the cost of major means.

Recall also that receivables inbalance is displayed as an aggregate indicator, the basis for which is the display of debt in the accounts of accounting. It is the correct display of ER in accounting accounts according to the plan of accounts that will eventually create the correct indicator of the amount of debt that will then go into balance. Careful maintenance of each account and verification of the correctness of the display of transactions in the turnover balance sheet at the end of the period will help in the future avoid problems with the formation of the balance of the enterprise, if an error is found, it will be much more difficult to find it than when the account is initially displayed.

We hope that this article has helped readers to familiarize themselves with the features of the DZ display in the company's financial documents.

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