Trade Transactions with the Companys Return And Allowances Purchases


"Merchandise Purchased" sometimes not with the order or in a state of defective or damaged and had to be returned. Return of this Merchandise to reduce the amount of the debt if the Purchase is made on credit. In certain circumstances may a debt reduction is not offset by the return of goods for consideration of the cost of return greater than the price of goods or other factors. If the returns or price request occurs, the buyer must make proof pncatatan a debit note or debit memo to the seller.

Registration of a memorandum of debate by the buyer will be recorded in the accounts payable side debate, whereas purchase returns and credits next to a price reduction. Date Posted memorandum debate 9maret No. 2012. Welfare took 105 to the return of damaged goods due for Rp. 25000.00.
  • Cash Ratio: The total assets of Commercial Banks (Commercial Banks) are retained in the form of assets that have high liquidity to meet withdrawals by customers and other financial obligations.
  • Cateris Paribus: A term in Latin meaning "if other things equal" is widely used in the analysis as a technique for economi explain.
  • Crculair Flow Diagram: A simple explanation of the physical or cash flow and real flow happening in the economy and to analyze the macroeconomic
  • Derived Demand: Demand for a particular input factor or a particular Product depends on the demand for some goods.
  • Devaluation: exchange rate policy (rate) against other currencies in the system of fixed exchange rates.
  • Dissaving: Expenditures for greater consumption of disposable income, the difference is paid from previous savings.
  • Dumping: An item with a price below that charged in the domestic market.
  • Economic of Scale: long-term decline of the average cost that occurs due to an increase in firm output (all input factors are not fixed).
  • Efficiency: The criteria in the assessment of how well pasa allocate resources.
  • Elasticity of Supply: The response rate from the amount of certain product offerings to changes in the price of the product.
  • Elasticity: A measure of the level of response from the quantity demanded of a particular product to changes in one free variable that affects demand for such products.
  • Entrepreneurship: The act of any person who is always looking for new challenges with emphasis on a certain standard, which is driven by the desire to achieve with existing resources in yourself in order for profit.
  • Equilibrium: A statement of the balance with no tendnsi to change.
  • Commodities: Raw materials that can be classified according to quality standards and comply with international trade, such as wheat, coffee, and rubber.
  • Law of Diminishing Returns: The law in the theory of supply of diminishing marginal in the short term or variable input factor proportions stating that prtambahan factor does not remain the same input in the production function.
  • Index: use the sample flow of goods and services each period and measures the average price of a basket of goods and services as well as mmperlihatkan average price is in the form of a single index number.
  • Input: the production factors labor, capital, etc. are combined to produce output of goods and services.
  • Investment: Capital Expenditures for the purchase of physical assets such as factories, machinery, and equipment (fixed investment) and supply (Stocks), the physical or real investments.
  • Inflation rate: Percentage change in price level at any given time compared to the price level at an earlier time peridoe.
  • Liquidity: The degree to which an asset (asset) can be converted into the currency (the currency), or banknotes and coins to be used as a means of payment.
  • Output: Goods and services produced by mnggunakan a combination of factor inputs input.
  • Preferences: Choices (choices) made by the consumer for the products consumed.
  • Product Differention: An element of market behavior is trying to differentiate their products with competitors' products.
  • Production Possibility Frontier: The Production Possibilities Frontier memprlihatkan maximum amount of goods and services that can be produced by an economy at any given time with the resources and technology available.
  • Recapitalization: The injection of new capital into a business unit (usually a banking institution).
  • Revaluation: An increase in the set to the value of a currency (the currency) compared with other currencies under a fixed exchange rate system (fixed exchange rate system).
  • Scarcity: Inventory of economic resources (factors of production) is relatively limited compared to the demand for goods and services are not limited.
  • Interest Rate: The interest rate or tariff is justified by the bank on the loan money.
  • Consumer Surplus: Satisfaction or additional utility derived from the consumer price of a good payment lower than the price consumers are willing to pay.
  • Time Lag: The time difference between the present position of the indicator base future periods (Leading Indicators) and indicators of past periods (Logging Indicator) as well as the Economic Cycle (Business Cycle) overall.