India Airline Cargo Revenue Accounting

[Shreejith Sudevan]

Hi,

I want to understand the concept of accounting done in Airline.
For e.g. In case of credit sales we pass an provisional entry as,
Forward sales ac Dr
Revenue ac Cr

Whereas on receiving the money, we pass following entry.

Debtors ac Dr
Forward sales ac Cr

But as per the accounting entry rules, we pass below entry for credit sales i.e.
E.g. Goods sold to Mr A on Credit.

Mr A a/c Dr
Sales a/c Cr

I am confused why we are passing different entries in above two cases, can someone plz clarify.

Regards,
Shreejith Sudevan.