How do you classify sales which partly are settled by cash and partly on credit?

How to manage credit sales in a cash register system is discussed in an own statement: "New requirements regarding cash register systems – registration of a credit sale".

If a sale is partly settled by cash or other means of payment or partly shall be invoiced, this can be done in the following ways:

  1. The remaining amount which is not paid by cash is invoiced later. A sales receipt is written for the part of the sale, which is settled by cash. For the amount to be invoiced, there is issued a delivery receipt. The amount paid by cash appears as cash revenue in X-and Z report, while the amount to be invoiced is included in number and amount of delivery receipts, ref. The Cash Register System Regulations section 2-8-2 (1) letter v.
  2. The amount which is not settled by cash is invoiced from the cash register at the time of sale. A sales receipt is written for the part of the sale, which is settled by cash. For the amount to be invoiced, there is issued a credit sales receipt. The amount paid by cash appears as cash revenue in X-and Z report, while the invoiced amount is included in number and amount of credit sales, ref. The Cash Register System Regulations section 2-8-2 (2). Alternatively cash sales and credit sales can appear on the same sales receipt. This alternative provides that the cash register system is able to "count" the cash sale and the credit sale separately.
  3. If the enterprise mainly has cash sales and seldom credit sales, the following solution may be used: On the time of sale there is issued a sales receipt which is reported as cash sales in X-and Z report. Means of payment is stated as cash payment. Our statement regarding credit sales states that "to explain differences between counted cash balance and cash balance in the Z-report, the daily cash reconciliation must include a copy of the sales receipt or a reference to the sales receipts number." The enterprise with a bookkeeping obligation can instead of making a customer specification, organize copies of all sales documentation per customer, ref. The bookkeeping Regulations section 3-1 (2).