Читать книгу Reading Financial Reports For Dummies - Lita Epstein - Страница 89

A company records all sales of products or services in revenue accounts. The following accounts record revenue transactions:

 Sales of goods or services: This account tracks the company's revenues for the sale of its products or services.

 Sales discounts: This account tracks any discounts the company offers to increase its sales. If a company is heavily discounting its products, either it may be competing intensely or interest in the product may be falling. A company outsider probably doesn't see these numbers, but if you're reading the reports prepared for internal management, this account gives you a view of how discounting is used.

 Sales returns and allowances: This account tracks problem sales from unhappy customers. A large number here may reflect customer dissatisfaction, which could be the result of a quality-control problem. A company outsider probably doesn't see these numbers, but internal management financial reports show this information. A dramatic increase in this number is usually a red flag for company management.