Receivables and sales

Provide services on account

Debit accounts receivable, cr service revenue

Cash is collected on account

Debit cash, cr accounts recievable

Trade discount

debit accounts receivable, cr sales revenue

Sale on account

debit accounts receivable, cr sales revenue

sales return

debit sales return, cr accounts receivable

sales allowance

debit sales allowance, cr accounts recievable

sales discount

debit cash and sales discount, cr accounts recievable

allowance for unncollectable accounts

debit bad debt expense, cr allowance for uncollectible accounts

write off uncollectible accounts

debit uncollectible accounts, cr accounts recievable

journal entry for sales

debit accounts receivable, cr sales revenue, debit COGS, cr inventory