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  2. Sales journal - Wikipedia

    en.wikipedia.org/wiki/Sales_journal

    Sales journal. A sales journal is a specialized accounting journal and it is also a prime entry book used in an accounting system to keep track of the sales of items that customers (debtors) have purchased on account by charging a receivable on the debit side of an accounts receivable account and crediting revenue on the credit side.

  3. Special journals - Wikipedia

    en.wikipedia.org/wiki/Special_journals

    Special journals (in the field of accounting) are specialized lists of financial transaction records which accountants call journal entries. In contrast to a general journal, each special journal records transactions of a specific type, such as sales or purchases. For example, when a company purchases merchandise from a vendor, and then in turn ...

  4. Cost accounting - Wikipedia

    en.wikipedia.org/wiki/Cost_accounting

    e. Cost accounting is defined by the Institute of Management Accountants as "a systematic set of procedures for recording and reporting measurements of the cost of manufacturing goods and performing services in the aggregate and in detail. It includes methods for recognizing, allocating, aggregating and reporting such costs and comparing them ...

  5. Cash receipts journal - Wikipedia

    en.wikipedia.org/wiki/Cash_receipts_journal

    Cash receipts journal. A Cash receipts journal is a specialized accounting journal and it is referred to as the main entry book used in an accounting system to keep track of the sales of items when cash is received, by crediting sales and debiting cash and transactions related to receipts. Sales on account are booked instead in the sales journal.

  6. Invoice price - Wikipedia

    en.wikipedia.org/wiki/Invoice_price

    The invoice price is the actual price that the end-customer retailer pays to the manufacturer or distributor for a product. However, in many industries, the "invoice cost" actually varies from the "net purchase cost," or the actual price of a product. The invoice cost of a product is the price that the merchant pays for the product before ...

  7. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    e. Cost of goods sold (COGS) is the carrying value of goods sold during a particular period. Costs are associated with particular goods using one of the several formulas, including specific identification, first-in first-out (FIFO), or average cost. Costs include all costs of purchase, costs of conversion and other costs that are incurred in ...

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