Sales

This standard governs how sales reach the books of All About Pawz, LLC. A sale is not one thing on the Platform: it travels one of four paths: online checkout, counter sale, subscription renewal, or invoice: each with its own operational records and its own bookkeeping, and two of the four do not reach the books automatically. The Accounting Operator works the daily sale records and the month-end entries this standard requires; the Accounting Manager owns the close. An operator who closes the month from the books alone, without the manual entries below, understates revenue.

Path 1: Online checkout

When a customer checks out online and the processor confirms payment, the Platform marks the order paid, reduces inventory, creates the supplier orders, posts loyalty points, records the customer, sends the receipt, and then posts the bookkeeping entry

1. Checking debited for the full amount. Card money lands in checking, not cash.
2. Revenue credited for the amount net of tax.
3. Sales tax payable credited for the tax portion, where tax was collected, under Taxes.

The entry carries the processor payment as its source and the payment identifier and amounts in its memo. The posting is attempted once; if it fails, the error is recorded and the sale completes without it. Recovery is manual, under Troubleshooting (Accounting Troubleshooting). This posting recognizes revenue and tax only: it includes no cost of goods sold and no inventory relief. Where product costs are matched against online revenue, that matching is a separate entry and shall not be assumed to happen through the register's cost treatment.

Path 2: Counter sale

The register builds the fullest bookkeeping entry of any sale path and refuses to complete the sale unless the entry balances; see Register. Its lines are

1. The payment-method accounts debited: cash and check to the cash drawer, card to checking, and a gift-card tender relieves the gift card liability instead of touching cash. The debit is the sale total, not the tendered amount; change due is a separate cash-out, not part of the revenue entry.
2. Customer deposits debited for any booking deposit applied, relieving the deposit liability against the revenue below; without this line the entry is short by exactly the deposit amount.
3. Cost of goods sold debited and inventory credited: the only sale path that recognizes cost at the moment of sale.
4. Sales discounts debited, kept separate so gross revenue stays visible.
5. Revenue credited at the gross subtotal, and sales tax payable credited for the tax.

A tip folded into the tendered amount is limited so it cannot unbalance the entry.

Path 3: Subscription renewals

Club membership renewals: the grooming club and the shipping club: are handled when the subscription invoice is paid. The Platform writes the payment record, mirrors the payment into the business payment register so the administrative views show the revenue, updates the customer record, and posts loyalty points for grooming-club renewals.

Renewals do not post to the books. No journal entry is created for renewal revenue. Until that connection exists, the month-end close shall include a manual or batched entry for subscription renewals: the Accounting Operator takes the totals from the subscription payments in the payment records and posts checking debited, revenue credited, before the period closes.

Path 4: Invoices

Invoices are the formal claim-for-payment path, governed by Invoices. Each invoice line carries its own tax code, discount, and revenue account; the line-level revenue account is what makes the Profit & Loss correct. Where invoice totals are right but revenue reporting is wrong, the lines are the first place to look. A deposit-paid amount on the invoice tracks deposits already collected so that marking the invoice paid does not collect them twice.

The pricing rule and the books

The displayed price is computed once, when the product is written, as supplier cost multiplied by 1.55 plus shipping, and is then stored. Revenue per unit is therefore fixed at sale time, and no later recalculation can make the journal disagree with the receipt. Manually overridden prices are meant to be protected from automated repricing. The Accounting Operator shall spot-check overridden prices against posted revenue periodically; if an automated job overwrites a manual price, revenue posts at the wrong price with no marker on the record.

What does not post: the close list

The month-end close shall include manual entries or accruals for each of the following, or the books understate revenue and expense

1. Subscription renewals: payment records only, no books entry (Path 3 above).
2. Refunds issued directly in the processor's own console: a negative payment record, no journal entry; see Refunds and Disputes.
3. Manual payments recorded through the finance actions: the payment register record is created, no journal entry; see Payments (Accounting Payments).
4. Online checkout cost of goods: revenue posts, cost does not; a cost accrual is required where costs are matched.

Controls

• A sale shall never be recorded twice. Where revenue appears doubled for one payment, the operator searches the journal by the payment's source identifier and reverses the extra entry; posted entries are never edited, under Books.
• Tax is credited to sales tax payable only where tax was actually collected. A sale on which tax should have been collected and was not is a checkout configuration problem, not a posting problem; the operator refers it under Taxes rather than adjusting the journal to conceal it.
• Refunds of sales are handled only under the Returns and Refunds Policy and Refunds and Disputes; a sale is never quietly reversed at the register or in the books.
• Separation of duties: the person who records a sale or a manual sale entry does not reconcile the account it posts to.

Records created and where they are kept

Sale records, payment records, invoice records, and the journal entries described here are kept in the accounting and commerce records of the Platform and retained under the Regulatory Record Retention Policy.

Escalation

A sale whose bookkeeping entry has failed, a suspected duplicate posting, or a pricing overwrite goes to the Accounting Manager the same day and, where the cause is a system failure, to support@aapawz.com. Disputes and legal process touching a sale go to legal@aapawz.com.

Review cadence

The Accounting Manager reviews the close list monthly as part of the close, spot-checks overridden prices quarterly, and reviews this standard whenever a sale path is added or its posting changes.