Account Information

Financial Statement Income Statement
Normal Balance Credit

Definition

Revenue generated from selling products

Note: This account may be broken down into sub-ledgers as needed (e.g., customer/supplier/bank names or branches).

📐 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 cash sale of a product recorded?

A: Dr. Cash or Bank, Cr. Product Sales, and Cr. Output VAT if applicable.