KTQT Act 01/02/2024 by Hong Nguyen Thi Thu

Hoài Thu

hongntt — 2024-02-01 06:56:03 UTC

2024-02-01 06:57:07 UTC

Seller:

Dr Goods

Cr Returns Outwards

Buyer:

Dr Goods

Cr Returns Inwards

2024-02-01 06:58:40 UTC

2024-02-01 06:58:45 UTC

2024-02-01 07:02:44 UTC

Supplier:

Dr. Cash

Dr. Discount account

Cr. Account Receivable

Customer:

Dr. Account Payable

Cr. Cash

Cr. Discount account

2024-02-01 07:10:02 UTC

Cash discount: chiết khấu thanh toán khi người mua thanh toán trước hạn, CKTT dùng để khuyến khích khách hàng trả tiền sớm

Trade discount: Chiết khấu thương mại khi người mua mua số lượng hàng lớn, CKTM dùng để tăng doanh số

hongntt — 2024-02-01 07:31:50 UTC

Gross value: 6000

trade discount: 20% => 1200

cash discount: 2% x (gross value - trade discount)

Dr purchase a/c 4.800/ Cr ABC's account

=> net value: 4.800

=> cash discount: 2%* 4.800 = 96

Dr purchase 4800

Cr discount 96

Cr cash 4704

Discount => trade discount => deduct from the sales (gross value)-> no account

=> cash discount ("discount" account)

=> net value = gross value - trade discount