E-commerce
Bundle Sale — Revenue Allocation Across Items
Splitting the revenue from a discounted product bundle across individual items based on standalone selling prices.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cash / Bank | Asset (+) | 150.00 | - |
| Product A Revenue | Revenue (+) | - | 85.00 |
| Product B Revenue | Revenue (+) | - | 65.00 |
💡 Accountant's Note
Under IFRS 15, when selling a bundle containing multiple distinct goods, revenue is allocated based on the relative standalone selling prices of each item — not just split equally.
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