What is Business Transaction?

Business Transaction

 

 

Accounting is simply the documentation of business transactions ,so the questions arise what is business transaction?

Business transaction is any event that leave financial impact on the Entity / Business. There must be exchange of goods or services against a monetary value.

A business transaction must contain the following characteristics :

 

- The transaction must be able to be valued in monetary terms

- Transaction occur between the entity / business and other party

- The transactions must be recorded in form of documents like sale order , purchase order , invoices , debit note , credit note etc

 

Examples of business transactions include:

 

- Sale to customer

- Purchase of Goods

- Payment of employees Salaries

- Payment of office Rent

- Conversion of Purchases raw material into finished products

 

Examples of NON business transactions include:

 

- Feedback from customers

- Satisfaction of customers

- Provision of high quality of services to customers

- Compliance to Quality control standards by Organization

 

The above transactions don’t have any effect on finances of company so they are classified as non business transactions

 

 

Cash and Credit Transaction

Business transaction can be either be cash based or credit based

 

In cash based transaction the cash is received or paid instantly when the business make the transaction for example if business make Cash Sale of $50,000 it will instantly receive $50,000 in

 

theaccountancycoach.com/293-2/

39 views
0 faves
0 comments
Uploaded on September 19, 2021