Logistics
Port Agency Disbursement (D/A)
Handling funds provided by a ship owner to an agent to pay for port expenses.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cash (Restricted Client Funds) | Asset (+) | 10,000.00 | - |
| Disbursement Account (D/A) Liability | Liability (+) | - | 10,000.00 |
💡 Accountant's Note
Port agents act as 'bankers' for ships. They receive a lump sum (Proforma D/A), pay the port, and return the balance. It is a pass-through on the balance sheet.
Professional Excel Template
Get the automated version of this entry. Includes built-in IFRS checks, VAT calculators, and SAP-ready upload formats.
QA
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.