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اصلاح حساب پیش دریافت ها

اصلاح حساب پیش دریافت ها ؛همانند پیش پرداخت ها می باشد با این تفاوت که با اصلاح پیش دریافت ها بخشی از پیش دریافت که یک نوع بدهی است به درآمد تبدیل خواهد شد.

مثال: شرکت تابان سازنده لیفتراک می باشد.در تاریخ 1379/7/25 مبلغ 5.000.000 ریال را برای ساخت و تحویل 100 عدد لیفتراک از یکی از مشتریان دریافت می کند.

1379/7/25 حساب بانک / صندوق 5.000.000 ریال

حساب پیش دریافت 5.000.000

بابت دریافت وجوه سفارش ساخت 100 عدد لیفتراک

تا پایان سال شرکت تابان موفق گردید 50 عدد از سفارش ساخت لیفتراک را ساخته و تحویل خریدار دهد.

در نتیجه برای ساخت 50 عدد لیفتراک باید درآمد مربوطه شناسایی شود که برای این منظور ثبت زیر در حسابها انجام خواهد شد.

بنابراین با ثبت فوق از طرفی 2.500.000 ریال درآمد شناسایی خواهد شد و به سود و زیان انتقال خواهد یافت و از جهت دیگر حساب پیش دریافت درآمد که در ترازنامه به عنوان بدهی شناسایی می گردد اصلاح خواهد شد.

اصلاح حساب پیش دریافت ها در حسابداری