Other accounts payable aging calculation formula

Other accounts payable aging formula: Other accounts payable = rent payable for leased fixed assets+packaging rent+received deposit+salary not received by employees on time+temporary funds payable by subordinate units+temporary funds payable by individuals.

The aging of other receivables should be based on the company or project details, not just on the beginning, end and amount. If you enter a company name or a project name in the account, it depends on the system. The initial value of other payables is 20000, and the debit amount is 2000, indicating that liabilities and assets decrease by 2000 yuan at the same time. It will not cause the total equity in February to be 2000 less than the assets.

Accounting scope

Under normal circumstances, this account accounts for the money payable and temporarily received by enterprises from other units or individuals, such as the rent payable for renting fixed assets and packaging materials, the money paid by the deposit payable and temporarily received by subordinate units and individuals, and the decoration deposit received by the owners and property managers within their jurisdiction; The overall pension payable to employees, as well as the accounts receivable temporarily paid by superior units and subordinate units. However, the accounts payable to suppliers often occur in enterprises are accounted for in the accounts payable and notes payable subjects.