The business types are as follows: for example, selling product A, the price is 1000 yuan, and members get a 15% discount. According to the normal commercial discount practice, the discount 50 yuan is written directly when invoicing, and the income is calculated at 950, but it is a little different from the actual situation. In fact, in order to encourage members to buy, the invoice is 1 1,000 yuan, and the income is calculated as 1 1,000 yuan. 50 yuan will be refunded to members at the end of the month, so there are a few questions.
1. What should I do with the account returned by 50 yuan to members at the end of the month? If it is an expense, can this part of enterprise income tax be deducted at the end of the year?
2. If you don't follow the commercial discount method, what are the good accounting methods? Provided that there is only one account.
You can do accounting treatment like this:
1, according to the invoice.
Debit: accounts receivable 1000
Loan: income from main business is 970.87( 1000/ 10.3).
Loan: Taxes payable-VAT 29. 13
2. When receiving payment, there are two methods:
(1) Customers can provide invoices.
Debit: bank deposit, etc.
Debit: sales expenses-promotion expenses 50.
Credit: accounts receivable 1000
(2) The customer cannot provide the invoice.
Debit: bank deposit, etc.
Debit: management fee-bad debt loss 50
Credit: accounts receivable 1000
You got it?