 Discount Topic

Discount Type (2) မ်ဳိးရွိသည္။

(1) Trade Discount (ကုန္သြယ္ေလွ်ာ့ေငြ)

(2) Cash Discount (ေငြေပၚေလွ်ာ့ေငြ)

Trade (or) Cash Discount (၂မ်ဳိး)လံုးအတြက္ ကိုယ္ကရရင္ Discount Received

ကိုယ္ကေပးရင္ Discount Allowed

Theory အရ Trade Discount ဆိုရင္ Double Entry စာရင္းသြင္းရန္ မလိုအပ္ပါ…

Cash Discount ဆိုရင္ Double Entry စာရင္းမသြင္းလို႔ မရပါ..

-Discount Received ဆို P&L မွာ Income ျပ

-Discount Allowed ဆို P&L မွာ Expense ျပ

 Discount Received စာရင္းသြင္းပံုမ်ား

Trade Discount (Received) အတြက္

For Example

Purchase Vale: 100 Ks (Trade Discount Received: 10 Ks)

Debit Purchase (Net of Trade Discount) 90 ks

Credit Accounts Payable (Net of Trade Discount) 90 ks

-Trading A/c ၏ Purchase Amt မွာ Dis (Amt)ကို တပါထဲေလၽွာ့ထားရင္ P&L တြင္ Income ျပလို႔မရပါ။

Double Entry စာရင္းသြားရန္မလို။

-Purchase မွာ Dis (Amt)ကို တပါထဲ ေလၽွာ့မထားရင္ P&L တြင္ Income ျပန္ျပရမည္။

 Cash Discount Received

Accounts Payable 90 Ks မွာ Dis (5 Ks) ရမည္

Debit Accounts Payable 5 ks

Credit Discount Received (income statement) 5 ks

- ဂ်ာနယ္ရိုက္ျပီး P&L မွာ Income ျပရမည္။

Journal Entry for Discount Received

Creditor’s A/C Debit

To Cash A/C Credit

To Discount Received A/C Credit

 Discount Allowed စာရင္းသြင္းပံုမ်ား

Trade Discount (Allowed) အတြက္

For Example

Sales Value: 100 Ks (Trade Discount Allowed: 10 Ks)

Debit Accounts Receivable (Net of Trade Discount) 90 ks

Credit Sales (Net of Trade Discount) 90 ks

-Sale Revenue မွာတပါထဲေလၽွာ့ထားရင္ P&L တြင္ Exp ျပရန္မလို။

-Sale Revenue မွာ Discount ကိုတပါထဲမေလၽွာ့ထားရင္ P&L တြင္ Exp ျပန္ျပရမည္။

Cash Discount (Allowed) အတြက္

Accounts Receivable 90 Ks မွာ Cash Discount Allowed: 5 Ks ေပးလိုက္မည္

Debit Discount Allowed (income statement) 5 ks

Credit Accounts Receivable 5 ks

- ေၾကြးဆပ္ေငြကို Cash Book (DR Side)တြင္ အျပည့္ျပျပီး Cash Book (Credit Side) မွာ
- Discount Allowed အျဖစ္ အထြက္ျပျခင္းနည္း (သို႔) ဂ်ာနယ္ရိုက္ျပီး P&L မွာ Exp ျပရမည္။

Journal Entry for Discount Allowed

Cash A/C Debit

Discount Allowed A/C Debit

To Debtor’s A/C Credit