Purchase Order product receipt skontering

Receipt of goods on the basis of an already priced purchase order so that only the approval of the received number and a revaluation of the store.

By acceptance of product receipt charged to the following:

Amount

Debetkonto

Credit Account

02. Net

01. Stock Value

23rd Received not invoiced

12th Retention costs

01. Stock Value

22nd Retention costs

02. Net. Received number of times the purchase price minus the bar and order discount converted at current exchange rate.

12th Retention costs. Received number multiplied by the repatriation costs apiece plus repatriation costs as a percentage of the net.

01. Stock Value. Stock Value and the implicit cost is updated so already in goods receipt date, so that a proper purchase order pricing to give the most accurate cost of sales by sales. For the services and benefits, the stock account reflects a preliminary cost assessment before receiving service, why monthly and annual accounts are retvisne without accounting for reversible Postings

23rd Received not invoiced. Received not invoiced is an allowance or provisional creditor debts, which could then be raised as a liability.

22nd Hjemtagelsesomkostniger This account should be compared with the actual repatriation costs and is thus a capitalization of these.

Example.

Paragraph 12. a 14 $ - 5% discount from the supplier with the repatriation costs of 2% and order discount of 10%. Dollar rate is DD 653.12.

Gross Amount in USD:

12 * 14.00 * 6.5312

1097.24

Line Discount:

0.05 * 1097.24

-54.86

Order Discount:

0.10 * (1097.24-54.86)

-104.24

02. Net

938.14

Home Make per unit

0.00

Retention Percent Cost

0.02 * 938.14

18.76

12th Retention costs.

18.76

As charged as follows:

Account

Debit

Credit

Balance

01. Stock Value

956.90

956.90

23rd Received not invoiced

938.14

938.14

22nd Retention costs

18.76

-18.76

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