Retail
Bundle / Multi-Buy Promotion (3 for 2)
Customer buys three items in a 3-for-2 promotion, effectively getting one free.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cash in Hand | Asset (+) | 232.00 | - |
| Sales Discounts (Bundle Promotion) | Contra-Revenue (+) | 100.00 | - |
| Sales Revenue (3 Items at Full Price) | Revenue (+) | - | 300.00 |
| VAT Output Tax Payable (16%) | Liability (+) | - | 32.00 |
| Cost of Goods Sold | Expense (+) | 165.00 | - |
| Merchandise Inventory | Asset (-) | - | 165.00 |
💡 Accountant's Note
Recording the promotion as a discount rather than a reduced price preserves the full revenue figure for analytics. Management can see both gross revenue and the cost of the promotion separately.
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Expert Analysis by Qusai Ahmad
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