CONTABILIDAD DE SUPLIDOS Y GASTOS TRANSPORTE

We learn in less than 8 minutes that when purchasing merchandise, directly associated expenses, such as transportation costs, are recorded in account (600) Purchase of Merchandise as an increase in the value of the merchandise, and not in account (624) Transportation Expenses. It may happen that the seller arranges for transportation, but the buyer pays for it. In that case, the seller will record it in account (624) and subsequently charge it to the buyer as a disbursement, recording it in account (759) Income from Miscellaneous Services. ***Educational Licenses**** 1) In this video, as in others, I have used the bank account (572) interchangeably with the credit accounts (430) and (400), to avoid having to perform the treasury step later, even though these are credit transactions. In other words, there are times when I've taken it directly to the bank. 2) Since my students haven't yet learned about account 555, "Items pending application," for recording reimbursements, in the second example, where the selling company pays for the transport and then charges the customer, I used account (624) for that payment and account (759) for its recovery. It would be more accurate from an accounting perspective to have done the following: IN THE ACCOUNTING OF THE SELLING FACTORY (This will not represent an expense and subsequent income, but only a payment and a credit. It also does not bear or charge VAT because the carrier's invoice is not in its name): D (555) 605 C (572) 605 -------------------- D (572) 12,705 C (477) 2,100 C (701) 10,000 C (555) 605 IN THE ACCOUNTING OF THE BUYING FACTORY (This includes transportation as an increased purchase price and bears the corresponding VAT because, although the transaction with the carrier was handled by the selling factory, the invoice is in the name of the shoe store): It could be done as shown in the video, or an intermediate step could be taken using account 555. ***Terrata*** There is A small typo at 5:05 and 6:00. I mistakenly used account 400 instead of 410, which is the one I should have used when I failed to pay for a service.