ABCDEFGHIJKLMNOPQRSTUVWXYZ
1
Fundamental of Commercial Transaction
2
NumberAccount numberAccount Name (date & description)Amount
3
DebitCreditDebitCredit
4
110/1/2025
5
604Purchase of goods for resale 150.00 €
6
411VAT to reclaim 31.50 €
7
440@Suppliers 181.50 €
8
PI 001 Purchase of goods
9
10
22/2/2025
11
400Trade debtors 242.00 €
12
451@VAT due 42.00 €
13
704@Sales of goods for resale 200.00 €
14
SI 001 Sales of goods
15
16
32/4/2025
17
451VAT due 31.50 €
18
411@VAT to reclaim 31.50 €
19
DIV 002 VAT preparation
20
21
415/4/2025
22
451VAT due 10.50 €
23
5500@Bank account 10.50 €
24
C/A004 VAT settlement
25
26
56/5/2025Price 130,000.00 €
27
604Purchase of goods for resale 130,000.00 € Comercial discount- 13,000.00 €
28
411VAT to reclaim 24,570.00 € Financial discount - €
29
608@Commercial discount received (-) 13,000.00 € Basis VAT 117,000.00 €
30
440@Suppliers 141,570.00 € VAT 24,570.00 €
31
PI 035 Purchase of goodsInvoice 141,570.00 €
32
33
610/5/2025Price 60,000.00 €
34
400Trade debtors 65,340.00 €
Commercial discount
- 6,000.00 €
35
708Commercial discount granted (-) 6,000.00 € Financial discount - €
36
441@VAT due 11,340.00 € Basis VAT 54,000.00 €
37
704@Sales of goods for resale 60,000.00 € VAT 11,340.00 €
38
SI064 Sales of goodsInvoice 65,340.00 €
39
40
716/5/2025Price 130,000.00 €
41
604Purchase of goods for resale 130,500.00 €
Commercial discount
- 13,000.00 €
42
411VAT to reclaim 24,675.00 € Additional charges 500.00 €
43
608@Commercial discounts received (-) 13,000.00 € Financial discount - €
44
440@Suppliers 142,175.00 € Basis VAT 117,500.00 €
45
PI053 Purchase of goods with additional chargesVAT 24,675.00 €
46
Invoice 142,175.00 €
47
823/5/2025Price 60,000.00 €
48
400Trade debtors 70,180.00 €
Commercial discount
- 3,000.00 €
49
708Commercial discount granted (-) 3,000.00 € Additional charges 1,000.00 €
50
704@Sales of goods for resale 61,000.00 € Financial discount - €
51
@VAT due 12,180.00 € Basis VAT 58,000.00 €
52
SI067 Sales of goods with additional chargesVAT 12,180.00 €
53
Invoice 70,180.00 €
54
928/11/2025Price 100,000.00 €
55
604Purchase of goods for resale 100,000.00 €
Commercial discount
 - €
56
411VAT to reclaim 20,370.00 € Additional charges - €
57
440@Suppliers 120,370.00 € Financial discount- 3,000.00 €
if paid within 10 days
58
PI078 Purchase of goods with financial discountBasis VAT 97,000.00 €
59
VAT 20,370.00 €
60
103/12/2025Invoice 117,370.00 €
61
440Suppliers 120,370.00 € Invoice - fin disc 120,370.00 €
62
5500@Bank account 117,370.00 €
63
757@Financial discounts received 3,000.00 €
64
CA142 Settlement of PI078
65
66
116/12/2025Price 130,000.00 €
67
604Purchase of goods for resale 130,000.00 €
Commercial discount
- 13,000.00 €
68
411VAT to reclaim 24,570.00 € Financial discount - €
69
608@Commercial discount received (-) 13,000.00 € Basis VAT 117,000.00 €
70
440@Suppliers 141,570.00 € VAT 24,570.00 €
71
PI035 Purchase of goods with commercial discount
Invoice 141,570.00 €
72
73
1210/12/2025Price 26,000.00 €
74
440Suppliers 28,314.00 €
Commercial discount
- 2,600.00 €
75
608Commercial discounts received (-) 2,600.00 € Financial discount - €
76
411VAT to reclaim 4,914.00 € Basis VAT 23,400.00 €
77
604Purchase of goods for resale 26,000.00 € VAT 4,914.00 €
78
ICN005 Credit note of damaged goodsInvoice 28,314.00 €
79
80
1312/12/2025Price + VAT 1,210,000.00 €
81
604Purchase of goods for resale 1,000,000.00 € Price 1,000,000.00 €
82
411VAT to reclaim 210,000.00 € VAT 210,000.00 €
83
440@Suppliers 1,210,000.00 €
84
PI036 Purchase of goods for resale
85
86
1412/12/2025
87
440Suppliers 1,210,000.00 €
88
570@Cash at hand 1,210,000.00 €
89
CD064 Payment of PI036
90
91
1513/12/2025Price + VAT 1,210,000.00 €
92
604Purchase of goods for resale 1,000,000.00 € Price 1,000,000.00 €
93
411VAT to reclaim 210,000.00 € VAT 210,000.00 €
94
440@Suppliers 1,210,000.00 €
95
PI037 Purchase of goods for resale
96
97
1613/12/2025
98
440Suppliers 1,210,000.00 €
99
5501@Bank account - cheque written out (-) 1,210,000.00 €
100
Cheque060