Discounts, Sales Returns, Warranty

How does the discount (discount)? How does this work?. Return Bagimana sales treatment and provision for sales returns? How diperpalukan warranty? That topic is discussed in this post. The existence of a discount (discount), sales returns, and warranties are often not getting enough servings of accounting discussions, whether in books or in college. In fact, the trading companies, especially retailers, discount, sales returns and warranty is the issue, a very dominant issue in the administration of the company.
Discount (Discount)

There are 2 common types of discounts given to customers, namely: Trade Discount / Rebate (Discount Offers / Rabat) and Sales (Cash) Discount (Discount Sales). Many of us are still mixed-up about the two types of this discount.

For a brief description:

Most retailers set price in the publishing catalog or brochure, the real price is given at the time of realization of the sale occurred. Then how the recording? This is the issue that occurs in the world of multiple trading.

In the payment term (ie: 2 / 10; N/30), the company as the seller also offers another discount as an incentive for customers to make payments more quickly. Bagimana the procedure, how they relate to the discount that was given at the time of purchase confirmation occurs. This is another issue, the second issue we need to know.

Sales Return (Sales Returns).

In each sale, there's always the possibility of goods kembli (returns), either because of defective goods or because the order does not meet specifications. How to handle returns done? How does it affect my VAT? How they affect revenue and accounts receivable (debt)? This is the next problem discussed in this topic.

Warranty (Warranty)

As a strategy the last trading business, "after sales service (after sales service)" in the form of guarantee (warranty) is already a requirement that is not written in today's trading practices. Being one important consideration in determining the purchasing decision for customers (customer).

Teram and Condition of the warranty (warranty) can vary, for example:

[-]. Replacement with new goods
[-]. Replacement Spare-parts
[-]. Service (repair)

For sellers who provide the warranty, this is the real expenditures, that is really an expense, but on the other hand, these expenditures are not followed by a sales event (event sales). It can not be matched, is not it? Bagimana handling?