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when sales occurs and when it should be recorded in the nominal ledger ? it occurs when we send products to customer or when we are paid altough we have not yet sent products ?
and when purchase occurs and when we should record it? in the time of paying money or when our products are sent by supplier?
A sale should be recorded when the customer takes ownership. Normally that will be when the goods are delivered to the customer. The same applies to purchases (but obviously in reverse).
When they pay is not relevant – if they pay in advance, then the receipt will be recorded but until the customer takes ownership, the customer is effectively a payable. (Something could happen which results in the goods never being delivered, in which case we would have to repay the money).
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