ACCA/CAT

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5.3 Accounting entries for sales tax

The usual bookkeeping entries for purchases and sales are only slightly amended by sales tax, the sales tax accounts is areceivable or payable account with the tax authorities.

● Input sales tax: sales tax on purchases.

Dr.Purchases Cost excluding sales tax( net cost)

Dr.Sales tax (recoverable) sales tax

Cr.Payables/cash cost including sales tax (gross cost)

● Output sales tax: sales tax on sales.

Dr.Receivables/ Cash Price including sales tax( gross selling price)

Cr.Sales- sales price excluding sales tax (net selling price)

Cr.Sales tax (payable)

● Payment of sales tax

- if output tax exceeds input tax, a payment must be made to the tax authorities.

Dr.Sales tax amount paid

Cr.Cash paid

- if input tax exceeds output tax, there will be receipt from the tax authorities.

Dr.Cash amount received

Cr.Sales tax amount received

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