1. 値引
Often used when there’s an issue with the product and the price has to be lowered to entice sales.
売買後の商品代金の減額
仕入側: 仕入減額 (reduced cost)
売上側: 売上減額 (reduced sales)
2. 返品
売買された商品を売主に返す
仕入側: 仕入戻し or 仕入返品
売上側: 売上戻り or 売上返品
返品は仕入・売上の取消し
3. 割戻
It’s exactly the same process as 値引, the the context is different. This is for situations like a manufacturer’s discount, or a user using a gift card.
売買後に行われる商品代金の減額
仕入側: 仕入割戻
売上側: 売上割戻
Basically the same as 値引き.
仕訳
When broken down into a 仕訳, it looks like this basically. The 仕入 is on the right side while the 売上 is on the left side.
| 借り方 | 貸方 | ||
|---|---|---|---|
| 仕入割戻 | 30,000 | 仕入 | 30,000 |
| 仕入値引 | 30,000 | 仕入 | 30,000 |
| 仕入返品 | 30,000 | 仕入 | 30,000 |
| 売上 | 30,000 | 売上割戻 | 30,000 |
| 売上 | 30,000 | 売上値引 | 30,000 |
| 売上 | 30,000 | 売上返品 | 30,000 |
Here, it doesn’t matter so much what’s on the top left or bottom right side. It could also be 現金, but it’s recommended to use 買・売掛金 in the exams.
| 借り方 | 貸方 | ||
|---|---|---|---|
| 買掛金 | 30,000 | 仕入割戻 | 30,000 |
| 買掛金 | 30,000 | 仕入値引 | 30,000 |
| 買掛金 | 30,000 | 仕入返品 | 30,000 |
| 売上割戻 | 30,000 | 売掛金 | 30,000 |
| 売上値引 | 30,000 | 売掛金 | 30,000 |
| 売上返品 | 30,000 | 売掛金 | 30,000 |