Krediittikirjaus

Krediittikirjaus, also known as credit entry or a credit memo, is a document issued by a seller to a buyer. It indicates a reduction in the amount owed by the buyer to the seller. This typically occurs when a seller has overcharged a customer, or when goods are returned. A krediittikirjaus reduces the accounts receivable balance for the seller and the accounts payable balance for the buyer. It serves as an official record of a financial adjustment.

The primary purpose of a krediittikirjaus is to correct an invoice that was issued with an error, such as a higher price than agreed upon or an incorrect quantity of goods. It can also be used for returns where the buyer sends goods back to the seller. In such cases, the seller issues a krediittikirjaus to acknowledge the return and reduce the outstanding debt. This document helps maintain accurate financial records for both parties involved in the transaction.

Essentially, a krediittikirjaus functions as a reverse invoice. While an invoice increases the amount owed, a krediittikirjaus decreases it. It is a crucial tool for managing customer accounts and ensuring that financial statements accurately reflect the true amounts due. Proper documentation and issuance of krediittikirjaukset are important for maintaining good business relationships and for audit purposes.