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Big Red Book Accounts v5

Debtor and Creditor Journals

Occasionally you might need to make a direct adjustment to the balance on a Supplier’s or Customer’s

account without making a normal entry in one of the day books. An example would be where you have a

Customer’s account with a small balance which you wish to write off. This can be done by making a Debtors

Journal entry. Most adjustments to a Supplier’s or Customer’s balance will be made by the issuing of

invoices or credit notes by your Supplier or by you and these should be entered in the Purchases Book or

Sales Book in the usual way. However, the following are examples of situations where an entry to a

Creditors or Debtors Journal may be necessary:



Where adjustments to your Purchase Ledger or Sales Ledger balances have been advised to you

by your accountant as part of your annual audit



Where the writing-off of a balance due has been agreed with a Supplier or Customer and no credit

note has subsequently been issued



Where you have agreed a reduction in a Creditor's (Supplier’s) balance as payment for goods

supplied by you to them. (This is often referred to as a ‘contra’ or ‘trade-in’).



Where a debt due to you is unlikely to be paid but you may not wish to issue a credit note to your

Customer

Note: The examples given above in no way constitute formal advice. In any given instance you may wish to

consult you accountant before proceeding to adjust a balance using these routines.

To make entries in the Creditors/Debtors Journal:

1 In the Books menu select

Journal Adjustments

, and then either

Creditor Journals

Debtor

Journals

2 On display is the Creditors Journal or Debtors Journal, the formats of which are identical. The title [on the

top line] informs you of which one you are in.

3 To begin entering a transaction either click on the Add button or press the A key. A new window entitled

Add a Creditors Journal

Add a Debtors Journal

will appear.

You can now fill in the blank entry form with the details of each transaction. Hints on what to enter are

displayed at the foot of the screen next to the symbol of the red book. Meanwhile, guideline notes on what

should go into each box are given below.

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Red.com V5.1 Guía de usuario Pagina 51