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Chapter 4 Credit Sales and Allowances

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Chapter 4 Credit Sales and Allowances Chapter 4 Credit Sales and Allowances The first section of this chapter is revision of work covered in Grade 9. Therefore, the focus of this summary will be new content covered in Grade 10. In Grade 9, pupils learned that not only can a business sell goods for cash, but it can sell goods on credit as well. Credit sales are made to debtors. They then learned that these debtors are able to return goods that they are unhappy with, or keep the goods they are not satisfied with and be granted an allowance. The difference between a return and an allowance is that with a return, the business has to record the decrease of the debtors account, as well as the increase of trading stock (due to the goods returned); whereas with an allowance, it only has to record the decrease of the debtors account. Pupils also learned that at some stage debtors pay their account, which is recorded in the Cash Receipts Journal. For Grade 10 we repeat the above steps, but then build on it by adding more transactions affecting debtors’ accounts. Do Task 4.9 Discount allowed The first new step we add is offering the debtor some discount for settling his/her account promptly. Refer to page 110 in textbook for full explanation of the summary below. To encourage debtors to pay their accounts promptly, many businesses offer discounts to their debtors. This is usually indicated on the invoice (Terms: 30 days less 5%). This means that if the debtor settles the account within 30 days, he/she will be allowed a discount of 5%. This discount is recorded in the Discount allowed account (expense account, as business is receiving less than it should). The source document is also a receipt, just as for the money actually received. Electronic payments – recorded in exactly the same way as if cash was brought to the business premises. The source document would be the bank statement (B/S), although some businesses may issue a receipt as well. Entries – cash received and discount allowed recorded in CRJ. We use the Bank column for the amount of cash physically received from the debtor. We use the Debtors control column for the total amount the debtors’ account will decrease by (cash received + discount allowed). We use the Discount allowed column to show the discount allowed to the debtor. 1 Do Task 4.10 to practice calculating discount. Read each situation carefully before you answer. Dishonoured cheques The second new step we add is when a bank dishonours a debtors’ cheque, meaning that there is some reason for the bank not to honour (pay) the cheque. Dishonoured cheque are also referred to as “bad cheques”, “r/d cheques (r/d = refer to drawer)” or “bounced cheques”. Reasons for cheques being dishonoured: - Insufficient funds: debtor does not have enough money in their account to cover value of cheque - Alterations: no alterations/changes/mistakes may be made on the cheque (to avoid fraud) - Incomplete: the debtor left out some information (e.g. name of payee, amount, etc.) - Post-dated cheque: dated for a later date. Cheque dated 30 July 2020, cannot be deposited before that. (more about post-dated cheques in Grade 11) - Drawer’s account is closed - Signature: drawer didn’t sign or didn’t sign properly Do Task 4.12 to see the entries made for a dishonoured cheque. Procedure for dishonoured cheques: - When debtor pays by cheque, record in CRJ; post to Debtors ledger (credit = decrease) - Trader deposits cheque in bank account - Bank presents cheque for payment at drawer’s bank - Drawer’s bank dishonours cheque (for whatever reason above) - Dishonoured cheque returned to trader, marked with reason for being dishonoured (i.e. “r/d – insufficient funds”). This appears on trader’s bank statement (also, source document) - Now original entry in CRJ reversed in CPJ (another column added for “Debtors control”, then Debtors ledger debited (increased), as he is in debt once again. * Note that entry in CPJ is NOT a payment to the debtor, but rather to cancel original entry in CRJ. - If discount had been allowed on the dishonoured cheque, this must also be reversed (we will learn how to do this in Chapter 6 – General Journal). Work through the example on page 113 – 120 in the textbook. Do Task 4.13, Task 4.14 and Task 4.15 2.
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