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商业促销方式形成或有事项的会计处理探讨
Introduction
Thesuccessofabusinesslargelydependsonitsmarketingandpromotionalactivities.Businessesusevariouspromotionaltechniquestoincreasesalesandprofits.Promotionsareanimportantpartofmarketingstrategyforanybusiness.Aspromotionsinvolvespendingmoney,itisimportanttokeeptrackoftheseexpensesandtheirimpactonthefinancialstatementsofthecompany.Thispaperdiscussestheaccountingtreatmentforvariouspromotionalactivitiesandtheirimpactonthefinancialstatements.
Promotions
Promotionsrefertoanysalesormarketingactivitiesthataredesignedtoattractcustomersorincreasesalesvolume.Theseactivitiescantakevariousforms,suchasadvertising,publicity,salespromotions,directmarketing,andpersonalselling.Businessesusepromotionstocreatebrandawareness,generateleads,encouragesales,andcreatecustomerloyalty.
AccountingTreatmentforPromotions
Eachtypeofpromotionhasadifferentaccountingtreatment.TheaccountingtreatmentforpromotionsisgovernedbytheGenerallyAcceptedAccountingPrinciples(GAAP).TheGAAPrequiresthatallpromotionsberecordedasexpensesintheperiodinwhichtheyareincurred.Thefollowingaretheaccountingtreatmentsfordifferenttypesofpromotions:
Advertising
Advertisingreferstoanypaidformofnon-personalpresentationandpromotionofideas,goods,orservicesbyanidentifiedsponsor.Advertisingexpensesarerecordedasanexpenseintheperiodwhentheadvertisingisdone.Advertisingexpensesareconsideredtobeacostofdoingbusiness,andtherefore,aredeductibleexpensesforthebusinessfortaxpurposes.
Publicity
Publicityreferstoanynon-paidformofpromotionthatisdesignedtoattractattentionandgenerateinterestinaproductorservice.Publicityexpensesarerecordedasanexpenseintheperiodwhenthepublicityisdone.Publicityexpensesareconsideredtobeacostofdoingbusiness,andtherefore,aredeductibleexpensesforthebusinessfortaxpurposes.
SalesPromotions
Salespromotionsrefertoanyshort-termincentivesoractivitiesthataredesignedtoincreasesalesvolume.Salespromotionexpensesarerecordedasanexpenseintheperiodwhentheyareincurred.Salespromotionexpensesareconsideredtobeacost