Where's that 3 records about the product in the general journal for parties not listed and registered for VAT accounting methods about trading goods
. Purchase
.In the business of business sales activities 2 aspect, buy and sell side. The small business person alone are the purchase of all. But if a large undertaking, who is responsible for purchasing goods is the purchasing department
.The bibliography of the purchase of products are as follows:
1. The manager of the desired product development ใบขอ buy send purchasing
2.? Purchasing department select sellers and purchase order and send it to the seller
3.When the seller gets the purchase order. We will send the goods with the invoice to buyer
4.When the goods arrive hand buyers. It must be checked in both quantity and quality, and multiply the is correct or not, provided the receipt of goods to show the details of goods receiving
. Trade discount
.The seller will set the price of goods sold in the price. In his book, the price or a price. But when the sale will be charged unequal. Part of the price of product not of individual buyers is a trade discount
.Trade discount means the money or percentage would reduce the price the seller to Buyer from appointed
.Trade discount is not having to accounting records in both the book of buyers and sellers. Where the buyer to save the purchase price paid true
example 1 prices, priced 20 000 per the seller to discount 10%
.Price, 20 000)
broke the trade discount, (20 000 x 10 / 100), 2 000%
sale prices, real 18 000)
.
the buyer saves the account as follows:
debit purchase, 18 000
credit cash 18 000
, the seller will save as follows:
debit account. Cash, 18 000
.Credit sale, 18 000
example 2 prices, priced 20 000 per the seller to discount 5% and 2%
commodity prices, 20 000)
broken. 20 000 discount, x 5 / 100 1 000 baht, remaining 19 000)
, broken 19 000 discount, x 2 / 100 380%
sale prices, real 18 620)
.Return goods
.The goods sent a damaged. The buyer shall send them back. Sometimes the seller may deliver a new change. But if the seller does not deliver the goods change will reduce the total account trading case is credit.The accounting records. The buyer will save account when be Elrond leaves or undertaking from the seller before. Direct debit is stored with autonomous products. When the payment will be deducted from the amount of the invoice
.But sometimes the return or request the debt. The buyer may come up to the seller credit note to request an invoice. Then the buyer's account to reduce debt. Without waiting for the seller send direct debit to
.Return of goods will be the purchase of outstanding debt buyers and decreased. The accounting records returned and discounts. Or accounting, inventory and accounting method, inventory each method
the cash cash
.Normal goods are often given credit seller credit period, which may be 30 days 60 days or 90 days and the seller may stipulate that If the debtor debt within the specifications provided to give a discount to the debtor.The characteristics of the conditions are as follows:
.1 / 10 N / 30, means the payment date according to the price that appear in the invoice within days from the date of 30 leaf bundle with goods. But if the buyer payment within 10 day is a discount 1%
cash discount is divided into 2 type is 1
.Discount received money is that buyers have been from the seller. The buyer payment within the time specified in the terms of payment. Purchase discount will be making the cost of goods purchased sales dropped
2.Discount paid amount sellers reduce to the buyer. The buyer payment within the time specified in the terms of payment. Sales discount will be making the income from the sale of goods freight dropped
.Expenses arising from the goods traded. In case of trade goods. The buyer and seller will be agreed in the trading conditions about delivery and ownership to the goods. In the condition of different.Sales conditions are as follows:
1.FOB Shipping Point means the seller is responsible for delivery to the port of the seller. And the buyer is responsible for freight and ownership in goods from the port of the seller to buyers place set to send
2.FOB Destination means the seller is responsible shipping and ownership in the goods will not transfer to the buyer until the buyers place set to send
accounting about freight
1.The trading conditions by FOB Shipping Point
debit items buyer saves freight into the XXX
credit cash XXX
the sellers don't record account
.
but if that's the case the seller pays freight buyer agent first
.The buyer will save item
debit credit payable freight into the XXX
XXX seller saves list by
debit accounts receivable. XXX
credit cash XXX
2. The trading conditions by FOB Destination
buyers don't record account
.Vendor record account by freight out XXX
debit credit cash XXX
but if that is the case, the buyer pays shipping instead the seller before
buyer saves list
debit. Payable XXX
credit cash XXX
the seller.
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