Education

Sale of Uniforms / Books (Inventory)

Recording a retail sale of merchandise to a student.

Account NameTypeDebit ($)Credit ($)
Cash / Student AccountAsset (+)100.00-
Merchandise RevenueRevenue (+)-100.00
Cost of Goods SoldExpense (+)60.00-
InventoryAsset (-)-60.00

💡 Accountant's Note

This follows standard retail accounting for the school's on-site shop.

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