Agency

a. 6M$ Sales = amount of sales that has been invoiced / filed by the HO

cashyjfe.FI?,.;YtaisY.diswunt-
b. sales Discount =
✗ disc.
rate

c. Working Fund =
Imprest system ( like petty cash)
sales 1
given 006s ( sales Sales return ) ✗
.

d. cost ratio = - cost ratio →

cost -1 .

GP I
•
sales discount is IGNORED
"↳ ✗✗

e.
samples Inventory is not part of coles
,
treated as supply inventory / expm① 65
4¥
GP

↳ OPEX
used
(xx)

4¥
Dont FORGET :) -

samples
•
sales: filled I approved / na invoice / billed NI
decrease in
•

EI¥
:
samples

0
In using Imprest Fund system ,
naka incur k¥
. .

ng
expense or naka replenish ka , the fund balance

in books will not change .

There will only be changes when :

①For to of fund
② hindi na replenish ang na expense mo @ the end

city period
a .
of

LATE)
Exp .
"

Fund
Working xx