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Sales Transaction Voucher

When you sell goods you issue a bill - a Sales Transaction Vouchers.

The type of bill necessary depends on the type of business you are running. Most retailers only make out bills to customers on request.

As the original bill has been handed to the customer, you use a copy (carbon copy, photocopy, or an additional print-out) for a voucher for your bookkeeping.

Entering purchase transactions 

When entering purchase transactions into the accounts, you use the original invoice as a voucher. And as there exists only one single original version of the invoice, you are sure to enter the transaction only this once.

Likewise, you must also make sure to enter sales transactions into the accounts only once. You do this by printing out all your sales invoices consecutively numbered. You must ensure an uninterrupted chronological succession.

Numerical order

These sales invoices must be filed in numerical order. At your own discretion you can make more copies of these invoices for other purposes. You may want to file copies of invoices along with your correspondence with the customers.

Cash register

Within retailing, e.g. shop sales, bills are issued to the customers only rarely. Thus, in order to comply with the rules, sales must be registered elsewhere.

Normally, a cash register is used to register regular sales. The cash register accumulates the daily sales and registers each sales transaction on a cash register roll. At the end of the day the cash register totals the day´s registered sales.
The cash register can group sales into two or more product lines depending on the structure of the company´s bookkeeping.

So, as there are no real sales invoices, the cash register roll works as a voucher for the bookkeeping of the daily sales transactions.

Usually, the total sales of the day are entered as one transaction or one for each product line if the cash register groups the sales into product lines.

Market trade

Market trade and similar sales from stands are a bit special. Traditionally, it is legal to register such sales indirectly.

To register sales indirectly means that you determine the day´s sales by deducting the morning cash balance from the day-end cash balance, factoring in payments received or made not relating to sales.

This is not a very precise way to register sales, but when it is accepted all the same, it is probably out of recognition of the fact that such sales from stands would never work otherwise. The daily sales statement worked out this way functions as a regular voucher for the company´s bookkeeping.

Thus, you always use sales registration copies as vouchers for the entering of sales transactions into the accounts. So, the type of sales registration is merely a matter of business type.
- Go to next business issue: Payment Transaction Voucher

Samtidigt med at du finder din omsætning, beregnes også hvor mange timer du skal udfakturere eller hvor mange par sko, du skal sælge for at nå omsætningen.

Indtast:
Indtast krav til årlig indtjening/løn: kr. - Hjælp
Indtast faste udgifter i virksomheden, ex. moms: kr. - Hjælp
Indtast løn til evt. medarbejdere: kr. - Hjælp
Indtast din dækningsgrad: % - Hjælp
Indtast salgspris pr. solgt enhed, ex. moms: kr. - Hjælp


Med de indtastede oplysninger vil dit driftsbudget komme til sådan ud:


Driftsbudget for et år i virksomheden

Omsætning (ex. moms): kr.
- Variable omkostning/vareforbrug: kr.
= Bruttofortjeneste: kr.
- Løn til medarbejder. kr.
- Andre omkostninger. kr.
= Overskud (din løn). kr.

Nødvendigt salg
(Beregningsmetode: omsætning / pris pr. enhed = antal solgte enheder)
Salg pr. år:  enheder
Salg pr. måned:  enheder (11 mdr.)
Salg pr uge:  enheder (47 uger)
Salg pr dag:  enheder (300 dage)

Bemærk, at du ikke har
fundet ud af, om du kan sælge for XX kr. Du har kun fundet ud af at du skal sælge for XX kr. for at kunne realisere dit ønske om en planlagte indtjening på YY kr.

Nødvendigt salg
Denne måde at beregne på kan anvendes af stort set alle virksomheder. I hvert enkelt tilfælde drejer det sig om at beregne, hvor mange solgte enheder/timer/behandlinger af den ene eller den anden art, der skal til, for at virksomheden kan nå sit mål om en stor omsætning. F.eks.:

  • Værtshuset kan beregne, hvor mange øl, der skal sælges pr. dag eller pr. uge
  • Frisøren kan beregne, hvor mange kunder der skal klippes pr. dag
  • Færgeselskabet kan beregne, hvor mange biler der skal med færgen pr. tur
  • Cykelsmeden kan beregne, hvor mange cykler han skal lappe pr. dag
  • Tandlægen kan beregne, hvor mange huller han skal bore pr. dag
  • Ejendomsmægleren kan beregne, hvor mange huse han skal sælge pr. år


Skabelon til beregning af dækningsgrad

i kr.

i %

Salgspris for din ydelse/produkt (ex.moms)
- Køb af ydelse/vare hos leverandør:
= Bruttofortjeneste = DG
Klik tilbage
Dækningsgraden viser i procent, hvor stor en del af din omsætning du har tilbage til at dække dine faste omkostninger.

OBS: Du trækker moms ud af et beløb ved at gange med 0,80 (fx.: 200 kr. x 0,80 = 160 kr.).

Office Supplies
Daily Routines for Shopkeepers
Non-cash Vouchers
Purchase Transaction Voucher
Sales Transaction Voucher
Payment Transaction Voucher
Salary Entries and Records
What is Accountancy?
Principles in Accounting
Understand Financial Info
Safeguarding Your Assets
Help to Take Action
Close your Business