{"id":519,"date":"2021-06-01T13:58:01","date_gmt":"2021-06-01T10:58:01","guid":{"rendered":"http:\/\/deltatyres.com\/?p=519"},"modified":"2021-12-08T12:53:48","modified_gmt":"2021-12-08T09:53:48","slug":"sales-returns-and-allowances","status":"publish","type":"post","link":"https:\/\/deltatyres.com\/en\/2021\/06\/01\/sales-returns-and-allowances\/","title":{"rendered":"Sales Returns And Allowances"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Sales:<\/a><\/li>\n<li><a href=\"#toc-1\">The Net Method Of Accounting For Sales Discounts<\/a><\/li>\n<li><a href=\"#toc-2\">Contra Accounts Recording, Understanding, Types, Example<\/a><\/li>\n<li><a href=\"#toc-3\">Closing Entries, Sales, Sales Returns &#038; Allowances In Accounting<\/a><\/li>\n<li><a href=\"#toc-4\">How To Define, Find, And Record Sales Returns &#038; Allowances<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"253px%\" alt=\"sales returns and allowances is increased when\"\/><\/p>\n<p>High return levels may indicate the presence of serious but correctable problems. The first step in identifying such problems is to carefully monitor sales returns and allowances in a separate, contra\u2010revenue account.<\/p>\n<p>Assuming that no credit sales or payments are received in March, accounts receivable would have a balance of $304,000 at March-end, the result of February&#8217;s ending balance less the return amount. If you need to know if it&#8217;s time to shake up your sales process or pay more attention to product quality, sales returns and allowances can provide excellent reference points to help dictate where you need to go. The gross margin represents the amount of total sales revenue that the company retains after incurring the direct costs associated with producing the goods and services sold by the company. Rather than refunding a customer with cash, you might credit merchandise at your business. Accounting for a purchase return with store credit is similar to a cash refund. But instead of entering in your Cash account, you credit your Accounts Payable account.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"250px%\" alt=\"sales returns and allowances is increased when\"\/><\/p>\n<p>In other words, the account payable in the buyers\u2019 book is reduced. When using the periodic method, the entries for allowances are the same as entries for returns because we do not track inventory under the periodic method. We know the amount of the sale has changed along with the amount owed on the receivable.<\/p>\n<h2 id=\"toc-0\">Sales:<\/h2>\n<p>If a customer originally made their purchase on credit, the sale was part of your accounts receivable, which is money owed to you by customers. Sales revenues are usually considered recognized when a) an order is received. C) goods have been transferred from the seller to the buyer. In a perpetual inventory system, cost of goods sold is recorded a) on a monthly basis. Accounting For Such TransactionsAccounting Transactions are business activities which have a direct monetary effect on the finances of a Company. For example, Apple representing nearly $200 billion in cash &#038; cash equivalents in its balance sheet is an accounting transaction. The company can estimate the quality of products basis sales return quantity and amount of product.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"252px%\" alt=\"sales returns and allowances is increased when\"\/><\/p>\n<p>If a company provides full disclosure of its gross sales vs. net sales it can be a point of interest for external analysis. If the difference between a company\u2019s gross and net sales is higher than an industry average, the company may be offering higher discounts or realizing an excessive amount of returns compared to industry competitors. Many companies working on an invoicing basis will offer their buyers discounts if they pay their bills early. One example of discount terms would be 1\/10 net 30 where a customer gets a 1% discount if they pay within 10 days of a 30-day invoice.<\/p>\n<p>For the seller, revenue can be revised by debiting the sales return account and crediting cash\/accounts receivable with the invoice amount. Notice the entries for returns and allowances are the same for the buyer. In both cases the dollar value of the inventory has changed, so the entry is the same. Under the perpetual method, we must always track changes to the cost of inventory. Yes, the cost is now $200 lower than it was previously recorded because of the allowance provided by Whistling Flutes.<\/p>\n<p>You might offer free returns, charge a restocking fee, accept returns only with a receipt, or not accept returns at all. Or, maybe you decide to compensate customers returning items with store credit. If sale was initially made on credit, the receivable recognized must be reversed by the amount of sales returned.<\/p>\n<p>In the above case, the company should minus the sales return\/allowance\/discount from gross sales. In the above case, the company will bear a loss margin of $100, and the contra revenue amount is $100.00. A Cash DiscountCash discounts are direct incentives and discounts provided by any company to their customers in exchange for paying their bills on time or before the due date. This is a common practice, and the discount may differ from one company to the next depending on the terms and conditions. By debiting the Sales account, the revenue of the firm is reduced, and further, that shall impact the gross margin of the company as well.<\/p>\n<p>CookieDurationDescriptioncookielawinfo-checbox-analytics11 monthsThis cookie is set by GDPR Cookie Consent plugin. The cost of all purchases must ultimately be allocated between cost of goods sold and inventory, depending on the portion of the purchased goods that have been resold to end customers. This allocation must also give consideration to any beginning inventory that was carried over from prior periods. Importantly, storage costs, insurance, interest and other similar costs are considered to be period costs that are not attached to the product. Instead, those ongoing costs are simply expensed in the period incurred as operating expenses of the business. Cash discounts for prompt payment are not usually available on freight charges. For example, if there was a 2% discount on the above purchase, it would amount to $200 ($10,000 X 2%), NOT $208 ($10,400 X 2%).<\/p>\n<p>Gross income represents the total income from all sources, including returns, discounts, and allowances, before deducting any expenses or taxes. Companies will typically strive to maintain or beat industry averages. Often returns can be quickly resold without creating issues.<\/p>\n<h2 id=\"toc-1\">The Net Method Of Accounting For Sales Discounts<\/h2>\n<p>Although sales returns and sales allowances are technically two distinct types of transactions, they are generally recorded in the same account. Sales returns occur when customers return defective, damaged, or otherwise undesirable products to the seller. Sales allowances occur when customers agree to keep such merchandise in return for a reduction in the selling price. The chief counsel reasoned that the vendor and the taxpayer had agreed upon a net sales price. Accordingly, such allowances were properly treated as a reduction to the cost of all merchandise purchased from the vendor, not just the defective items. Unlike some number-crunching formulas in accounting, the sales returns and allowances formula is simple. Thus, you record sales allowance as a deduction from gross sales.<\/p>\n<ul>\n<li>It is shown as a deduction from &#8220;Sales&#8221; in the income statement.<\/li>\n<li>Companies will typically strive to maintain or beat industry averages.<\/li>\n<li>The discount is not recorded until payment is received because the seller does not know if a buyer will take the discount or not.<\/li>\n<li>As such, following the same logic used in the CCA, other types of trade discounts could also be viewed as related to all items purchased by the vendor rather than tied or traced to a specific item of inventory.<\/li>\n<li>If the difference between a company\u2019s gross and net sales is higher than an industry average, the company may be offering higher discounts or realizing an excessive amount of returns compared to industry competitors.<\/li>\n<li>On August 14, Medici Music returns $700 worth of merchandise to Whistling Flutes, LLC because the wrong merchandise was received.<\/li>\n<\/ul>\n<p>Net sales minus the cost of goods sold is the gross margin of your business. It refers to the revenue that remains after considering the direct costs related to the manufacturing of products or services that you sell.<\/p>\n<h2 id=\"toc-2\">Contra Accounts Recording, Understanding, Types, Example<\/h2>\n<p>CookieDurationDescriptionconsent16 years 8 months 24 days 6 hoursThese cookies are set by embedded YouTube videos. They register <a href=\"https:\/\/www.thebalance.com\/retained-earnings-on-the-balance-sheet-357294\">retained earnings balance sheet<\/a> anonymous statistical data on for example how many times the video is displayed and what settings are used for playback.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"256px%\" alt=\"sales returns and allowances is increased when\"\/><\/p>\n<p>The discount is not recorded until payment is received because the seller does not know if a buyer will take the discount or not. Discounts <a href=\"https:\/\/business-accounting.net\/sales-returns-and-allowances\/\">sales returns and allowances is increased when<\/a> are recorded in a contra-revenue account called Sales Discounts.Receiving payment will affect the customer side only and not inventory.<\/p>\n<p>When a seller agrees to the sales return or sales allowance, the seller sends the buyer a credit memorandum indicating a reduction of the buyer\u2019s account receivable. A credit memorandum becomes the basis for recording a sales return or a sales allowance. You would have a sales returns and allowances account and a purchases returns and allowances accounts. If the inventory is returned to A, it will end up being counted in ending inventory. If it is not returned to A, it would count as cost of goods sold. Companies may not provide a lot of external transparency in the area of net sales. Net sales may also not apply to every company and industry because of the distinct components of its calculation.<\/p>\n<p>Furthermore, net credit sales also take into account sales return and sales allowances. Such a discount term means that <a href=\"https:\/\/en.wikipedia.org\/wiki\/Cash_flow\">cash flow<\/a> you offer a 2% discount to your customers. Only if they make payment within 15 days of a 30 day invoice period.<\/p>\n<p>Furthermore, Net Sales are primarily indicated in the income statement of your business. This financial metric is used to analyze your business\u2019s revenue, growth, and operational expenses. Sales allowance is given to a customer when he purchases a defective product for a lesser price, and sales return means when a customer returns the goods which was purchased from the seller.<\/p>\n<p>Gross sales and net sales are, at times, confused and assumed to be similar. Net sales are derived from gross sales and are more important when analyzing the quality of a company\u2019s sales. <a href=\"https:\/\/www.youtube.com\/results?search_query=retained+earnings\">retained earnings<\/a> Gross sales on their own are not as informative, as it overstates a company\u2019s actual sales because it includes several other variables that cannot essentially be classified as sales.<\/p>\n<h2 id=\"toc-3\">Closing Entries, Sales, Sales Returns &#038; Allowances In Accounting<\/h2>\n<p>On March 23, a customer returns merchandise in the amount of $14,000 from a credit sale previously made on February 16. When a customer purchases merchandise on credit, the accounts receivable balance on the seller&#8217;s balance sheet is increased from the sale. If the buyer decides to return the goods at a future date, the accounts receivable balance is reduced by the amount of goods it returns to the seller.<\/p>\n<h2 id=\"toc-4\">How To Define, Find, And Record Sales Returns &#038; Allowances<\/h2>\n<p>Now, you need to record the net sales in your income statement. Typically, a firm records gross sales followed by allowances and discounts. An increase in sales and allowances account and a decrease in cash or accounts receivable.<\/p>\n<h2 id=\"toc-5\">Returns And Allowances Cliffsnotes<\/h2>\n<p>A debit increases accounts receivable, which is an asset account. Unlike an asset account, sales revenue is increased by a credit. For example, assume your small business sold $100 in products to a customer who will pay the invoice at a later date. Debit $100 to accounts receivable and credit $100 to the sales revenue account. Companies that allow sales returns must provide a refund to their customer. A sales return is usually accounted for either as an increase to a sales returns and allowances contra-account to sales revenue or as a direct decrease in sales revenue.<\/p>\n<p>Remember, you do not account for discounts as a seller unless your customer makes early payments. Usually, you as a seller offer a sales discount when you are in need of cash or you want to reduce your accounts receivable for other reasons. Debit The goods are returned and the asset of inventory increases. The debit to sales returns reduces the value of sales and at the end of the accounting period, will reduce the sales credited to the income statement. But, we must also match the revenue and expenses incurred (remember the matching principle?) and we will record the expense cost of goods sold. Remember, cost of goods sold is the seller\u2019s cost for the items they are now selling to a customer and is NOT the selling price.<\/p>\n<h2 id=\"toc-6\">Net Sales Components<\/h2>\n<p>Distinguish between a periodic and perpetual approach to managing inventories.Understand a Purchases account, and the allocation of purchases to inventory and cost of goods sold.When would a debit memorandum be issued? How are purchase returns and allowances and purchases discounts presented on the income statement?<\/p>\n<p>If a customer wants to bring back an item, you need to make sales returns and allowances journal entries. If Music World returns merchandise worth $100, Music Suppliers, Inc., prepares a credit memorandum to account for the return. This credit memorandum becomes the source document for a journal entry that increases the sales returns and allowances account and decreases accounts receivable. As noted, other types of vendor allowances are similar to defective merchandise vendor allowances in that they are adjustments the vendor and buyer have agreed upon to reach a net purchase price. These arrangements are generally not determined in isolation.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Sales: The Net Method Of Accounting For Sales Discounts Contra Accounts Recording, Understanding, Types, Example Closing Entries, Sales, Sales Returns &#038; Allowances In Accounting How To Define, Find, And Record Sales Returns &#038; Allowances High return levels may indicate the presence of serious but correctable problems. The first step in identifying such problems is&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[29],"tags":[],"_links":{"self":[{"href":"https:\/\/deltatyres.com\/en\/wp-json\/wp\/v2\/posts\/519"}],"collection":[{"href":"https:\/\/deltatyres.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/deltatyres.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/deltatyres.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/deltatyres.com\/en\/wp-json\/wp\/v2\/comments?post=519"}],"version-history":[{"count":1,"href":"https:\/\/deltatyres.com\/en\/wp-json\/wp\/v2\/posts\/519\/revisions"}],"predecessor-version":[{"id":520,"href":"https:\/\/deltatyres.com\/en\/wp-json\/wp\/v2\/posts\/519\/revisions\/520"}],"wp:attachment":[{"href":"https:\/\/deltatyres.com\/en\/wp-json\/wp\/v2\/media?parent=519"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/deltatyres.com\/en\/wp-json\/wp\/v2\/categories?post=519"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/deltatyres.com\/en\/wp-json\/wp\/v2\/tags?post=519"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}