Highlighting Price Reductions in Provider Accounting
DOI:
https://doi.org/10.18662/upalaw/105Keywords:
receivables, discounts, trade, financial, expenses, incomesAbstract
In the activity of companies a significant share is held by commercial activities. They give rise to expenses and revenues and have an impact on the debts to the suppliers and/or the rights over the customers. Such operations occur through the link between two firms, one called the supplier, which makes sales, and another called the customer, which makes purchases (purchases).The claim relates to a person's right to collect a sum of money resulting from the delivery of an asset or to carry out a work or provide a service to a third party. In carrying out the companies' activity, situations may occur in which the supplier grants to the client, for various reasons, commercial and/or financial discounts, these having the effect of reducing the value of the initial invoice. The record of information on claims arising from the sale of goods and/or the performance of works or services shall be made using the accounts of group 41 „Customers and similar accounts”.
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