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Proposed entries:
Cash or accounts receivable (debit)
Sales (credit)
To record sales. This entry is used if the company is using periodic inventory system. If perpetual system, another entry is required as shown below.
Cost of sales (debit)
Inventory (credit)
Shipping expense or prepaid shipping (debit)
Cash or payable (credit)
To record payment of shipping charges
Accounts receivable (debit)
Shipping expense or prepaid shipping (credit)
To establish the eventual refund of the shipping charges
if the transaction is on credit:
Accounts receivable (customer's account) debit.
sales credit.
cash or bank credit (by the amount of shipping charges paid).