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How to record transfer of sale discount, sale allowance and returned goods for revenue caculation

Dr Acc 511 / Cr Acc 5211, 5212, 5213

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heart

Other team wins 10 points!

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fairy

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rocket

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lifesaver

Give 25 points!

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What is account 521?

Revenue deduction - Các khoản giảm trừ doanh thu

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Bên A xóa tài sản cố định đã dùng để trao đổi với B. Hãy nêu cách định khoản?

Dr Acc 214 Dr Acc 811 / Cr Acc 211

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How many sub- acccounts does acccount 521 have? Can you name some?

5211- Sales deduction 5212 - Sales returns 5213 - Sales allowances

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Khi nhận được tài sản cố định từ bên B do trao đổi tài sản cố định, bên A sẽ ghi nhận như thế nào

Dr acc 211 Dr acc 133 / Cr acc 131

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What is the name of account 5212

Returned goods or sales returns

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When Trade discounts, sales returns and allowances incurred in the same period of consumption of products, goods and services ; Account 521 increse or decrease

521 Decrease

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How to record revenue deduction of returned goods

Dr Acc 5212 Dr Acc 333(1) / Cr Acc 111, 112 Cr Acc 131 (if any)

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What is the name of account 5213

Sales allowances - Giảm giá hàng bán

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Bên A ghi tăng thu nhập do trao đổi TSCD với bên B. Hãy nêu cách định khoản

Dr acc 131 / Cr acc 711 Cr acc 3331

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baam

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gift

Win 25 points!

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rocket

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banana

Go to last place!

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seesaw

Swap points!

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gift

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gift

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baam

Lose 15 points!

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What is sale of barter?

is a system of exchange in which participants in a transaction directly exchange goods or services for other goods or services without using a medium of

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