回复：回复：Professional advice needed

Thanks for your reply. Yes, the expense and revenue are recognzied in matching pattern. So the GL showed Debit $3M expense account and credit $3M revenue. But the debit $3M to expense account was charged properly. The $3M was paid in advance, it should be recorded to AR ( will credit to AR and debit expense when our subcontractor submitted their actual expense). However, instead of book to AR, our AP recorded it to expense account when making an advance payment. So we need to make a maintenance to remove the $3M from expense account and record an actual amount to expense account we just receive from our subcontractor so as to avoide double entry. Right now, we only received $1M actual expenses from our subcontractor. we will receive a total of $3M expenses in next a few month. In order to not affect the cash account because we already paid $3M, I'm thinking to debit expense account so we can remove prior recorded $3M expenses (should not be recognzied an expense because that was made in advance), and credit $3M to AR. When we receved an actual submitted expense from our subcontractor then I can debit expense account and credit AR account until the revenue and expense are net to zero (matching rule). Will this transaction affect the revenue account as I already recorded $3M to revenue account after I drew the money? What's proper way to make this JE? Many Thanks!!