How to Record a Google Shopping or Performance Max Campaign Invoice
Expensing a monthly Google Ads invoice for product listing and performance campaigns.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Marketing Expense — Google Ads | Expense (+) | 3,500.00 | - |
| Accounts Payable / Credit Card | Liability (+) | - | 3,500.00 |
💡 Accountant's Note
Pay-per-click and shopping campaign costs are expensed in the month the ads ran. Tracking Google Ads spend separately from social media spend enables channel-level ROAS (Return on Ad Spend) analysis.
Practitioner & Systems Framework
💻 ERP Architecture
Google Ads invoices are issued monthly (or when the account threshold is reached for auto-billing accounts). Map Google Ads charges to the correct cost center and campaign type (Shopping, Performance Max, Search) to enable channel-level ROAS analysis. For VAT purposes in Jordan, apply the reverse charge mechanism on Google Ads invoices from a foreign entity.
⚠️ Audit Flags
Google Ads spend should be matched to campaign delivery data: (1) Invoice amount reconciled to Google Ads account billing summary, (2) Reverse charge VAT self-assessed on the foreign service invoice, (3) If accruing for ads delivered but not yet invoiced at period-end, use the Google Ads account's cost report as the accrual basis.
📄 Required Documentation
Google Ads invoice, Google Ads account billing summary (campaign-level spend), credit card statement or payment confirmation, VAT reverse charge self-assessment record, and monthly ROAS report by campaign type.
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Expert Analysis by Qusai Ahmad
General Accountant Supervisor & IFRS Specialist
Specialized in SAP GUI automation and Middle Eastern tax compliance. Building digital tools for the next generation of finance leaders.