現金割引 / Cash Discounts
The name is confusing but a 割引 is different from a 値引.
値引 happens before a sale where the price is reduced due to circumstances.
割引 happens when payment is made earlier than the stated deadline, so a discount equivalent to the interest rate is given. How is the interest rate calculated? The lectures don’t mention but several search results says to use the interest from the several revolving loans most businesses have. Probably the monthly line of credit loans.
他勘定振替 / Other Account Transfers
他 as in Other, Miscellaneous.
When a product has been given out as a sample, or damaged by some disaster, or a fire. The options are endless but for the exams, these are the more common examples.
- 見本品費
- 試供品費
- 広告宣伝費
- 火災損失費
All of these fall under the 他勘定振替高 item in a P/L and are written as so.
- 見本品費振替
- 試供品費振替
- 広告宣伝費振替
- 火災損失費振替
Most of them fall under the 販売費及び一般管理費 expenses category, except for fire damage which falls under 特別損失.
A 他勘定振替 is recorded differently depending if it’s in the general ledger or profit loss statement.
In the GL, it is deducted from the 仕入 total because the 仕入 is used to calculate costs 売上原価.
In the P/L, we can sum all the entries under a single 他勘定振替 item. The 当期商品仕入高 value has the 他勘定振替 included, because it is a cost. But it is also separately recorded under the 販管費 section.
Refer to course work for examples as it’s a pain to write it down in markdown.