銷貨為現金劵怎入帳

答: 網友【 集思廣益譜新章 】的回答, 非常出色; 但是, 唯在這條問題上, 筆者, 並不完全同意。筆者建議, 會計入帳如下:

本公司凡銷售50元送5元現金劵, 這是要怎入帳?

中文
現金……………..$50
銷售………………….$45
現金劵…………………$5

而當收回現金劵時 , 又應如何入帳?
如顧客惠顧$85, 出示現金$80和現金劵$5的時候
現金……………..$80
現金劵…………….$5
銷售………………$85

本公司凡銷售50元送5元現金劵, 這是要怎入帳?
IN ENGLISH (VOUCHER)
CASH……………..$50
SALE………………..…….$45
UNEARNED COUPON……$5

而當收回現金劵時 , 又應如何入帳?
如顧客惠顧$85, 出示現金$80和現金劵$5的時候
CASH………………… $80
UNEARNED COUPON…$5
SALE………………………………$85

這裏可以幫到你
http://actiownty.server2.166data.com/yahoo.com.hk/hk/auction/178987536

In practice, no accounting entries are made as the amount is not relatively materials. Moreover, it is uncertain whether these cash coupons are utilised in future or not, with a lot of uncertainty. So, when the coupon is redeemed for future sales, the actual amount received ( Gross sales - Cash Coupon Discount ) is then recorded as a sales, a discounted sales. Some of the companies may recorded the details of these cash coupons when issuing and redemming as a memorandum for internal information and control purposes.