Purchase Order Invoice receipt skontering

Upon receipt of an invoice may be recorded preliminary and later reconciled with purchase order or recorded directly to the purchase order. Any preliminary registration of a purchase invoice By default, no bookkeeping.

Invoice Voting is carried out directly on the purchase order by comparing the received and invoiced number and coordination of prices and discounts.

By acceptance of the invoice shall be following accounting entry:

Amount

Debetkonto

Credit Account

05th Received

23rd Received not invoiced

26th Received

02. Net

24th Supplies

71st Creditors

06th VAT

00th Input VAT

71st Creditors

10th Choice

01. Stock Value

26th Received

10th Choice

15th Cost of sales

26th Received

05th Received Sum of amounts movements received not billed divided by the number received not invoiced multiplied by the billed number .. So the value of the quantity awaiting invoice in relation to the invoice number. If the invoiced amount is greater than the amount awaiting invoice invoicing calculated as overtime billed multiplied by the purchase price adjusted for both line and order discount converted at current exchange rate ..

02. Net Invoiced number of times the purchase price adjusted for both line and order discount converted at current exchange rate.

06th VAT Product Line VAT rate multiplied by the net amount ..

10th Choice The difference between net and received on the part of the invoiced amount, which is awaiting invoice. If this number is larger than the current stock weighed adjustment compared to stock.

10th Choice By directly related sales and purchase orders, the part of the regulation which can not be tethered in the store, triggering a hidden 0-invoice relating to the sale order, which is recorded as sales. This is not a standard feature.

26th Received Is the offset account to lageropskrivningen and together with

24th Supplies shows it not book sales, and must therefore be accounted for in the accounts as a cost because of sales in both sales and production charged according to the book stock value.

Example.

Based on the example under the trade receipt, receiving, invoice of 10 pcs. Stocks are still 12 pcs. But U.S. dollar fell to 630.18 why the 5% line discount is forfeited.

05th Received:

10 * (938.14 / 12)

81.78

Gross Amount in USD:

10 * 14.00 * 6.3018

82.25

Line Discount

0.00

Order Discount

0.10 * 882.25

-88.22

02. Net

94.03

10th Choice

794.03 to 781.78

12.24

As charged as follows:

Account

Debit

Credit

Balance

23rd Received invoiced

781.78

-156.36

26th Received

794.02

-794.02

24th Supplies

794.03

794.03

71st Creditors

794.03

-794.03

01. Stock Value

12.24

969.14

Received invoice for the last 2 for the same price and rate as before, but the store is in the meantime depreciated with 12 pcs. to 0

05th Received

2 * (156.36 / 2)

156.36

Gross Amount dkk

2 * 14.00 * 6.3018

176.45

Order Discount

0.10 * 176.45

-7.65

02. Net

158.81

10th Choice

158.81 to 156.36) * (0 / 2)

0.00

As charged as follows:

Account

Debit

Credit

Balance

23rd Received not invoiced

156.36

0.00

26th Received

156.36

-950.38

24th Supplies

158.81

952.84

71st Creditors

158.81

-952.84

01. Stock Value (stock depreciation)

969.14

0.00

Since the stock value, which was revalued to 2.45 (158.81 to 156.36), is written off as cost of sales, although too small, the accounts show purchases and received a non Attributable product consumption of 2.46 (952.84 to 950, 38).

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