Retail

Accruing a Vendor Volume Rebate

Recording a 'cash back' or credit note earned from a supplier for hitting a purchase target.

Account NameTypeDebit ($)Credit ($)
Accounts Payable / ReceivableAsset (+)500.00-
Inventory (or Cost of Goods Sold)Asset (-)-500.00

💡 Accountant's Note

Rebates reduce the cost of your inventory. If you've already sold the items, the rebate reduces your COGS, thereby increasing your gross profit.

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