Account Information

Financial Statement Income Statement
Normal Balance Credit

Definition

Revenue from selling finished manufactured products to customers.

📐 IFRS vs US GAAP Accounting Treatment

IFRS IFRS 15 Revenue from Contracts with Customers
US GAAP ASC 606 Revenue from Contracts with Customers

❓ Frequently Asked Questions

Q: How is a credit sale of finished goods recorded?

A: Dr. Accounts Receivable, Cr. Finished Goods Sales, and Cr. Output VAT.