E-commerce

Outbound Shipping Cost (Courier Expense)

Recording the cost of shipping a customer order via a courier company.

Account NameTypeDebit ($)Credit ($)
Shipping & Fulfillment ExpenseExpense (+)8.00-
Cash / Accounts Payable (Courier)Asset/Liability (-)-8.00

💡 Accountant's Note

Outbound shipping costs are a selling expense. They are tracked separately from COGS to analyze total fulfillment cost and whether free shipping promotions are economically viable.

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