Adjusting Journal Entries for Current Year Accounts Receivable

Lesson:

Sometimes auditors find mistakes that need to be corrected, either because of fraud or mistakes by the original accounting team.

When revenue is underreported:

  • Debit accounts receivable
  •      Credit revenue
When revenue is overreported:
  • Debit revenue
  •      Credit accounts receivable
You're an accountant trying to implement the recommendations made by an external auditor.

Here's what you know:

  • The error occurred in the current year's records.
  • An auditor reported that the accounts receivable account had been over reported by $39.00.

What journal entry or journal entries should be made?

Answer:

  • Revenue     $39.00    
         Accounts receivable     $39.00    
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