(Ảnh: Minh họa chi phí vận chuyển hàng đi bán – một phần của chi phí bán hàng)
Illustration of delivery costs as part of selling expenses
Buying a truck to transport goods for sale is a significant investment decision, requiring accurate cost accounting for efficient business operations. This article will provide a detailed guide on how to account for selling expenses, including transportation costs, commissions, and other related items when using a truck for business activities.
Selling Expenses When Purchasing a Truck for Delivery
Selling expenses encompass all expenditures incurred during the process of selling products, goods, and services. When buying a truck for goods delivery, selling expenses will include various items that need to be carefully accounted for.
Expense Items to Account For
- Employee expenses: Salaries, allowances, and insurance for drivers and assistant drivers.
- Transportation expenses: Fuel, repairs, truck maintenance, tolls, parking fees.
- Truck depreciation: Accounting for the truck’s value decreasing over time.
- Truck insurance expenses: Compulsory insurance and optional insurance.
- Commission expenses: Commissions for sales staff or agents.
- Other expenses: Loading and unloading costs, packaging, advertising, marketing related to sales.
Accounting for Selling Expenses Using Account 641
Account 641 – Selling Expenses is used to summarize all expenses incurred during the selling process. This account is further divided into level 2 accounts to track each type of expense in detail:
- 6411 – Employee expenses: Recording salaries, allowances, and insurance for drivers.
- 6412 – Materials, packaging expenses: Costs of packaging materials and goods preservation on the truck.
- 6414 – Depreciation of fixed assets: Truck depreciation.
- 6417 – Purchased service expenses: Costs of repairs and maintenance of the truck at external garages.
- 6418 – Other cash expenses: Other expenses such as tolls and parking fees.
Examples of Accounting Entries
1. Fuel expenses:
Debit Account 6418 – Other cash expenses Credit Account 111 – Cash
2. Truck repair expenses:
Debit Account 6417 – Purchased service expenses Credit Account 112 – Bank deposits
3. Depreciation of truck:
Debit Account 6414 – Depreciation of fixed assets Credit Account 214 – Accumulated depreciation of fixed assets
Conclusion
Purchasing a truck for goods delivery requires comprehensive and accurate cost accounting. Using Account 641 and its level 2 accounts will help businesses manage expenses effectively, thereby making sound business decisions and optimizing profits. Contact accounting experts or refer to current regulations to ensure accurate accounting practices.
