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آموزش حسابداری برای غیر حسابداران - برگشت از خرید و تخفیفات

** آموزش حسابداری کاربردی برای كسانی كه هیچ آشنایی با این رشته ندارند **

برگشت از خرید و تخفیفات

نویسنده :میثم ماپار
تاریخ:1384/09/12-09:12 ق.ظ

برگشت از خرید و تخفیفات

در مواردی ممكن است خریدار پس از خرید كالا متوجه شود كه كالای خریداری شده مطابق با كالای درخواستی او نبوده یا اینكه كالا دریافت شده معیوب است در این حالت دو راه وجود دارد یا كالا به فروشنده برگشت داده میشود یا اینكه خریدار با فروشنده به توافق میرسد كه كالای معیوب را با تخفیف خریداری نماید كه ثبت عملیات حسابداری آن به شرح زیر است .
 
مثال :
در تاریخ 17/1/84 شركت سعید و آرش پس از خرید 5 عدد كامپیوتر(در درس قبل) متوجه شد كه یك عدد از آنها دارای عیب است لذا با فروشنده به توافق رسید كه كالای مذكور را برگشت دهد لذا ثبت حسابداری زیر را در حسابهای خود انجام میدهد :

تاریخ

شرح

بدهكار

بستانكار

17/1/84

حسابهای پرداختنی

                     موجودی كالا

بابت برگشت یك دستگاه كامپیوتر معیوب به فروشنده

 

5.000.000

 

5.000.000

 



نوع مطلب : حسابداری مقدماتی 

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