Retail

Supplier Advance Settled on Delivery

Offsetting the advance against the supplier invoice when goods are received.

Account NameTypeDebit ($)Credit ($)
Merchandise InventoryAsset (+)20,000.00-
Advances to SuppliersAsset (-)-20,000.00

💡 Accountant's Note

When the goods arrive, the advance converts to inventory. If the actual invoice differs from the advance amount, cash or a payable balances the difference.

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