Sales invoice entry types

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During posting, Sales invoice makes records in the Accounting entries data register. Each record has its own “entry type” that describes how the posted document changes company's assets, liabilities, income and expenses. The table below shows all entry types of Sales invoice, conditions for them, the corresponding change and complete list of record details.

#	Entry type	Conditions	Corresponding change in assets, liabilities, income and expenses	Complete list of record details
1	Accounts receivable - Revenue	A record with this entry type is made when a company registers a sales invoice to a customer and recognizes revenue from the sale of goods or services based on that invoice. A closing invoice can make a record with a negative amount. It means that the amount of services previously invoiced is greater than the amount of services actually provided.	Increase in Accounts receivable (the customer's debt) Increase in Revenue Increase in VAT output, if VAT is applicable	General, delivery, and VAT details Debit details for accounts receivable Credit details for revenue Quantity, amounts, and taxes
2	Accounts receivable - Unearned revenue	A record with this entry type is made when a company registers a sales invoice to a customer for the goods that are to be delivered in the future.	Increase in Accounts receivable (the customer's debt) Increase in Unearned revenue Increase in VAT output if VAT is applicable	General, delivery, and VAT details Debit details for accounts receivable Credit details for unearned revenue Amounts and taxes
3	Advances from customer - Accounts receivable	A record with this entry type is made when a company registers a sales invoice that is partially or fully prepaid by a customer.	Decrease in Advances received (prepayments from the customer) Decrease in Accounts receivable (the customer's debt)	General details Debit details for advances received Credit details for accounts receivable Amounts with tax
4	VAT Output - VAT from advances received	A record with this entry type is made when a company registers a sales invoice that was partially or fully prepaid by a customer and VAT on prepayment was declared and is reversed during sales invoice posting.	Decrease in VAT output Decrease in VAT from advances received from the customer	General and VAT details Debit details for VAT output: None. Credit details for VAT on advances Amount
5	Third party payer - Accounts receivable	A record with this entry type is made when a company registers a sales invoice and obligation to make the payment is transferred to a third party.	Increase in Receivables from the third party Decrease in Accounts receivable from the customer.	General details Debit details for third party payer Credit details for accounts receivable Amounts with tax
6	Accounts receivable - Accounts receivable offset	A record with this entry type is made when a company registers a closing invoice for a negative amount and this negative amount is used to reduce debt for some unpaid invoice.	Increase in Accounts receivable for the closing invoice (to compensate for the negative amount) Decrease in Accounts receivable for some unpaid invoice	General details Debit details for accounts receivable Credit details for accounts receivable Amounts with tax
7	Accounts receivable - Advances from customer	A record with this entry type is made when a company registers a closing invoice for a negative amount and this negative amount is recorded as a prepayment from the customer.	Increase in Accounts receivable for closing invoice (to compensate for the negative amount) Increase in Advances received (prepayments from the customer)	General details Debit details for accounts receivable Credit details for advances received Amounts with tax
8	COGS - Inventory	A record with this entry type is made when a sales invoice is used to register both goods delivery and revenue from sales, and the goods sold have nonzero cost.	Increase in Cost of goods sold (COGS) Decrease in Inventory cost and quantity	General details Debit details for COGS Credit details for inventory Quantity and Amount
9	COGS - Goods shipped not invoiced	A record with this entry type is made when a sales invoice is registered after goods delivery and the invoiced goods have nonzero cost.	Increase in Cost of goods sold (COGS) Decrease in Goods shipped not invoiced.	General details Debit details for COGS Credit details for inventory Quantity and Amount
10	Accounts receivable - Sales tax	A record with this entry type is made when a company is a sales tax payer and this company registers a sales invoice for the goods and services that are subject to the sales tax.	Increase in Accounts receivable (the customer's debt) Increase in Sales tax payable	General details Debit details for accounts receivable Credit details for sales tax Amounts
11	Accounts receivable - FX gain	A record with this entry type is made when currency exchange difference is recorded for each transaction and a customer's debt is increased due to a favorable difference in the exchange rate.	Increase in Accounts receivable (the customer's debt) Increase in Foreign exchange gain	General details Debit details for accounts receivable Credit details for foreign exchange gain Amount
12	FX loss - Accounts receivable	A record with this entry type is made when currency exchange difference is recorded for each transaction and a customer's debt is decreased due to an unfavorable difference in the exchange rate.	Increase in Foreign exchange loss Decrease in Accounts receivable (the customer's debt)	General details Debit details for foreign exchange loss Credit details for accounts receivable Amount

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