Accounting entry

If the supplier is providing delivery service, how can he deduct the same from the Invoice?  The Invoice should be inclusive of the delivery charges.  Total of the Invoice should be Rs.112

Then debit the delivery charges to a separate account under Indirect Expense to “Delivery Charges”

In my view no ledger for delivery. Include delivery charges as part of purchases.

Purchase A/c      Dr.   100

Vat A/c               Dr.       4

                     To Party A/c   104

Thnx

Party A/c      Dr.   8

          To Delivery Charges (Income)    8

Hope it clarifies ur doubt.

thnx

 I HAVE ALREADY DO THIS BUT SOME DOBUT IN THIS ?

     Purchases                Dr.  100

      Input VAT                   Dr.      4

               To Supplier                                   96
        
                To Discount Recd.                         8
(being goods purchased and discount recd. in lieu of not availing delivery services)

THANKS MR PRAKSH RAI