4905
Distribution and Carriage
Sales
Normal balance
Credit
This Sales code records income the business earns from distribution and carriage. As an income account, it normally carries a credit balance: credit entries increase the balance (recording new income) and debit entries decrease it (for example, a credit note issued to a customer).
Other codes in Sales
| 4904 | Rent Income |
| 4903 | Insurance Claims |
| 4902 | Commissions Received |
| 4901 | Royalties Received |
| 4900 | Miscellaneous Income |