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its all depends on your sale contract FOB ...or other...
In most case, good & service delivered, recognize the sales.
in your case, u may issue invoice when you delivered the goods (as long as goods left from your factory).
if the client paid 50% before you delivered the goods, it should be recognized as a advance deposit rather than your sales.
as long as you delivered the goods, you may issue invoice & raising ar for full amount. then cr ar dr advance deposit. |
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