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Determination of accounting treatment

This query is : Resolved 

29 May 2013 Our company had received 'Registration fees' from users having their account in our website and subsequently on achievement of desired volume company refunded the registration to users.

This refund is not always given and not for all users...

While making refund which account should be debited???

Please reply

22 June 2013 it is better to fix wha % of total volume
be refunded.
then you take provision
and when you refund amount debit the provision.

or

debit the income you received


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