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High sea purchase

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(Querist)
22 August 2011 I want to know the procedure and accounting entry for high sea purchase

Further,What are the document required for high sea purchase ?
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CS Bijoy

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CS Bijoy (Expert)
23 August 2011 High Sea purchase means the purchase of goods which are yet to reached the importers place or which are in transit.

but the other process of sale is similar to normal sale.
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