Professional Documents
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c6 Detail
c6 Detail
c6 Detail
2. Revenue from installment sales (included late - Trước khi thanh toán
payment interest) Dr 131
Note: Cr 511 – cash sales price
CR Acc 511 – Cash sales price Cr 3331 – theo 511
CR Acc 3387 – Credit sales price – Cash sales Cr 3387
price – VAT (if any) - Sau khi thanh toán
Dr 111, 112
Cr 131
Dr 3387/Cr 511
3. Revenue from exchanging goods:
4.1 Consigner sent goods to agent (COGS entries) Dr 157/Cr 154 (mới sx), 155
4.2 Agent informed the number of goods sold (COGS Dr 632/Cr 157: giá vốn
entries)
4.3 Consigner received cash after deducting Dr 111, 112 (5) R – commission
commission fees Dr 641 (3): commission fee
Dr 133 (4)
Cr 511 (bắt đầu tính từ 511) (1)
Cr 3331 (2)
4.4 Consigner received cash in full and then paid back Dr 111, 112
commission fees Cr 511
Cr 3331
- Paid back commission fee
Dr 641; commission fee
Dr 133
Cr 111, 112
5. Revenue from goods sent on consigment (At agent’s)
5.1 Received goods from consigner
5.2 Sold goods and collected cash
5.3 Informed the consigner and made the payment to
consigner after deducting commission fees
Agent/Means of
transport (Acc
157)
Warehouse (Acc
155)