hese are the accounting docs with respective

documents generated during sales process,

<b>a) At the time of delivery of goods
(PGI)</b>
Cost of goods sold account Dr
Inventory account Cr
(This entry is passed by the cost of the item
delivered)
<b>b) During generation of Invoice</b>
Customer / Debtors account Dr
Sales/Revenue account Cr
Taxes Cr
(This entry is passed by the selling price)
<b>c) During collection of Payment</b>
Bank account Dr
Discount Dr
Customer/ Debtors account Cr