General Operations
- COBRA Interests: (572) (473) to (761)
- COBRA Shares: (572) (473) to (760)
- COBRA Income: (572) (473) to (762)
- Service Provision: (440) to (759) (477)
- Lease to Local Company: (440) (4751) to (752) (477)
- Patent Usage Rights: (440) (473) to (477) (753) *retention*
- Quarterly Bank Account Settlement: (627) (472) to (572) / (572) (662) (626) (473) to (762)
- Service Provision: (440) to (759) (477)
- Company Vehicle Transport: (440) to (759) (77)
Sales Transactions
- Merchandise Returns (Not Adjusted): (768) (477) to (430)
- Prompt Payment Discount: (706) (477) to (430)
- Volume Discount (Rappel): (709) (477) to (430)
- Packaging Returns: (437) (477) to (430) / (437) (704)
- Advance Payment for Future Sale: (57) to (438) (477) *VAT discounted*
- Apply Advance Payment to Sale: (430) (438) to (700) (477)
- Acceptance of Bill of Exchange: (4310) to (430)
Purchase Transactions
- Purchase Packaging, Payment Accepted: (602) (472) to (401)
- Return of Defective Materials: (400) to (406) (472)
- Purchase Materials with Packaging (Invoice Recall): (601) (406) (472) to (400)
- Apply Previous Advance to Purchase: (600) (472) to (407) (400)
- Volume Discount Received (Rappel): (400) or (57) to (609) (472)
- Return of Packaging: (400) to (406) (472) / (602) (406)
- Acceptance of Bills of Exchange (Payable): (400) to (401)
- Advance Payment for Future Purchase: (407) (472) to (57)
- Supplier Pays Debt: (401) to (57)
Bill Discounting
- Discounting Bill of Exchange: (4311) to (4310)
- Bank Advances Funds for Discounted Bill: (572) (665) (626) to (5208) or (4311)
- Bill Matures and Client Pays: (5208) to (4311)
- Defaulted Bill of Exchange: (4315) to (4311) / (5208) (626) to (572)
- New Bill Issued for Unpaid Bill + Expenses: (4310) to (4315) (762)
Collection Management
- Bank Manages Bill Collection: (4312) to (4310)
- Bank Service Charges: (626) (472) to (572)
- Bill Matures and is Paid (via Bank): (572) to (4312)
- Bank Charges upon Bill Payment: (572) (626) (472) to (4312)
- Bill Matures Unpaid (via Bank): (4315) to (4312) + Return Expenses: (626) (472) to (572)
- Payment Received for Unpaid Bill + Expenses: (572) to (4315) (762)
Payroll Processing
- Payroll Entry: Gross Salary (640), Employer Social Security (642) to Employee Social Security Payable (476), Income Tax Withholding (4751), Net Pay (572)
- Monthly Social Security Payment: (476) to (572)
- Quarterly Income Tax Withholding Payment: (4751) to (572)
- Advance Payment to Employee: (460) to (572)
- Detailed Payroll Entry: Gross Salary (640), Employer Social Security (642) to Net Pay (572), Employee Social Security Payable (476), Income Tax Withholding (4751), Other Payables (465), Other Payroll Expenses (646)
