SaaS

Sales Commission Expense Accrual

Accruing the monthly commission owed to the sales team for deals closed during the period.

Account NameTypeDebit ($)Credit ($)
Sales Commission ExpenseExpense (+)15,000.00-
Commissions PayableLiability (+)-15,000.00

💡 Accountant's Note

Commission is matched to the period in which the sale was closed, not when the cash is collected from the customer. This follows the matching principle.

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