Telecommunications
Device Accessories Sold (Cases, Chargers)
Recording the sale of phone accessories at the telecom retail store.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cash / POS Terminal | Asset (+) | 25.00 | - |
| Accessories Sales Revenue | Revenue (+) | - | 25.00 |
| COGS — Accessories | Expense (+) | 12.00 | - |
| Accessories Inventory | Asset (-) | - | 12.00 |
💡 Accountant's Note
Accessories are high-margin, low-ticket items sold at the point of handset purchase or separately. Revenue is recognized at point of sale — a single, simple performance obligation.
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