Sales Order Billing

Billing is done either automatically upon delivery or direct sale contract with a vote of the supplied number, pricing and discounts. Additionally incurred any cost lines such as freight, etc. ..

By invoicing made the following accounting entry:

Amount

Debetkonto

Credit Account

05th Courtesy

16th Cost of sales

15th Shipped not invoiced

02. Net

61st Debtors

17th Product sales

06th VAT

61st Debtors

00th VAT

22nd Cash Rebate

18th Invoiced discount

19th Provision for discount

05th Delivered.

The sum of the movements on delivered not billed divided by the number delivered not invoiced multiplied by billed quantity. So the value of the quantity awaiting invoice in relation to the invoice number. On several deliveries and invoicing in the same order it would be an average account.

If the invoiced amount is greater than the amount awaiting invoice forfaktureringen calculated as number forfaktureret times the cost under the same principles of delivery.

02. Net

Invoiced number multiplied by selling price adjusted for both line and order discount converted at current exchange rate.

06th VAT

Product Line VAT rate multiplied by the net amount ..

16th Cost of sales

Product Consumption charged, which means that purchases accounts should be established as operating accounts together with the sales receipt, and not as balance sheets.

22nd Cash Rebate.

By default, the perceived discount as a financieringsomkostning and booked only for the payment if he can take advantage of cash rebate, and thus not attributable to cost of sales. One can, however, as illustrated here, report the billing date on

18th Invoiced discount. B ogført heading to discount.

19th Provision for discount.

Thus a provision to use discount when

61st Debtors

Recorded with an invoice total without reducing the cash discount.

15th Shipped not billed.

Since the account is normally emptied by billing may occur balances at forfakturering because the cost may change between the billing and delivery.

Example

Based on the example in paragraph 15 delivery bill. to 10.00 dkk paragraph. - 10.00% discount with payment terms net 30 days or 10 days - 2.00% discount.

Gross Amount dkk.

15 * 10.00

150.00

Discount

0.10 * 150.00

15.00

02. Net

135.00

Supplied 15 pcs.

14.25

Supplied 10 pcs.

12.00

16th Cost of sales

15 * (14.25 12.00) / 25)

15.75

06th VAT

0.25 * 135.00

33.75

22nd Cash Rebate

0.02 * 135.00

2.70

As charged as follows:

Account

Debit

Credit

Balance

16th Cost of sales

15.75

15.75

15th Shipped not invoiced

15.75

10.50

17th Product sales

135.00

-135.00

00th VAT

33.75

-33.75

61st Debtors

168.75

168.75

18th Invoiced discount

2.70

2.70

19th Provision for discount

2.70

2.70

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