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What do you mean by accounts receivable from the purchasing department?
We have to collect the payment from the purchasing unit. The simple understanding is that we have delivered the goods, but the other party didn't give me money, so others owe me money.

Accounts receivable: refers to the money that an enterprise should collect from the purchasing unit or the employing unit when selling goods, products or providing services. Accounts receivable is a creditor's right of an enterprise, which is mainly caused by credit sales. The seller delivers the goods first and then collects the money, and the unpaid money is recorded as accounts receivable. If the money cannot be recovered, it will bring undue losses to the enterprise.

When accounts receivable occur:

Debit: accounts receivable

Loan: income from main business

Taxes payable-VAT payable (output tax)

When collecting money:

Borrow: bank deposits and other subjects.

Credit: accounts receivable

Accounting treatment of uncollectible accounts receivable after resale.

Bad debt reserve:

Debit: Credit impairment loss

Loan: bad debt reserve

When bad debts occur:

Debit: bad debt reserve

Loans: accounts receivable, etc.

Recover confirmed bad debts and write off accounts receivable.

Debit: accounts receivable, etc.

Loan: bad debt reserve

Recover account

Debit: bank deposit

Loans: accounts receivable, etc.