E-commerce
Cash on Delivery (COD) Collection via Courier
Recording the receivable from a courier (like Aramex or DHL) after they deliver a COD order.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Receivable: Courier (COD) | Asset (+) | 150.00 | - |
| Sales Revenue | Revenue (+) | - | 150.00 |
💡 Accountant's Note
In the Middle East, COD is huge. When the courier picks up the cash, you don't have it yet, so you move the balance from the customer to the courier's receivable account.
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