Financial accounts receivable collection SMS

For accounts receivable, first check the correctness of the confirmed amount, and then collect and clean it up.

I. Accounts receivable inspection

1. Inspection standard of accounts receivable.

Check the account book by yourself to ensure that the account book records are consistent with the actual situation.

The details of the accounts of both parties are consistent.

The balance of both parties is equal,

When there are differences, find out the reasons for the differences and make a reasonable explanation for the differences.

2. Method of checking current account.

When problems are found in self-examination, the original vouchers should be found and the account books should be checked and adjusted.

Check the balance of both accounts, and check the statement.

3. Different treatment of inspection results.

Check whether the balances of the two accounts at the end of this month are the same, whether the balances at the end of this period are equal, and whether the debit and credit amounts of this period are the same, indicating that there is no difference between the two accounts at the end of this period.

The balance at the end of this period is not equal to both sides, indicating that the difference is in this period. It is necessary to analyze the debit details and credit details of this period to determine the general direction of the difference, and then find out whether there is a corresponding amount according to the difference amount. If the corresponding amount can be found, it means the difference of the amount, and then verify the reason of the difference with the other party. If you can't find the corresponding difference amount, you need to write a check according to the details of each occurrence between the borrower and the lender to find out the reason for the difference.

Every time you check the accounts, you need to make a current account check balance table, which can not only clearly reflect the book status as of the period or date, but also leave clear evidence for the next account check to facilitate future checks.

The second is the collection of accounts receivable.

Enterprises should improve the incentive and restraint mechanism for collection.

Enterprises should implement the responsibility of internal collection of funds, and link the collection of accounts receivable with the performance appraisal and rewards and punishments of internal business departments.

For the business departments and related personnel that cause overdue accounts receivable, the enterprise shall give an internal warning in an appropriate way and accept the supervision of employees. For the business departments and responsible personnel who cause bad debt losses, the enterprise will deduct wages accordingly according to the assessment mechanism.

Increase the collection of advance accounts.

Enterprises should try their best to recover the payment on time by cash discount.

Usually, most customers have a clear purpose and are willing to pay off the payment quickly and enjoy cash discount, so enterprises generally don't have to ask about the accounts receivable during the credit period.

For overdue accounts receivable, the aging analysis method should be adopted, and the queue analysis should be carried out according to the overdue aging amount. The greater the possibility of uncollectible accounts receivable, the greater the possibility of bad debts.

Through analysis, we can determine the priority collection objects and try to take effective collection measures at the early stage of arrears. At the same time, it analyzes whether the debtor intentionally breaches the contract or is willing to pay but unable to pay.

Take strong recovery measures or corresponding creditor's rights protection measures from the beginning, and don't miss the opportunity to collect money because of the situation.

Third, the liquidation of accounts receivable.

Accounts receivable that have gone through bankruptcy liquidation or cannot be recovered for other reasons shall be written off.

According to the management authority, it will be written off as bad debts after approval.

The relevant entries are: Debit: bad debt provision loan: accounts receivable.

The above is today's sharing, I hope it will help everyone.