6100
Sales Commissions
Direct Expenses
Normal balance
Debit
This Direct Expenses code records costs directly tied to producing sales, relating to sales commissions. As an expense account, it normally carries a debit balance: debit entries increase the balance and credit entries decrease it.
Other codes in Direct Expenses
| 6002 | Sub-Contractors |
| 6001 | Cost of Sales Labour |
| 6000 | Productive Labour |
| 6200 | Sales Promotions |
| 6201 | Advertising |