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Detail it is a concept that refers to accessory or specific features of something The details of something, therefore, are its details . For example: "I want to know all the details of the agreement you just signed", "The club did not report the details but confirmed the untying of the coach", “Matías has not commented on the details of the situation”.

When the details of a fact are explained, various details will be detailed data which, in general, are not essential to access the basic information. Let's see the difference: if someone points out that "Juan suffered an accident", will be giving a brief message that barely reports something that happened to Juan . On the other hand, if another person say what “Juan, when leaving his house this morning, tripped on the stairs and hit his head, so he was taken to the San Cristobal Hospital for studies”, will have detailed the details of the accident in question.

It is easy to understand what are the details of a event if we analyze a Newspaper . By finding a piece of news on the cover, we can read the headline and a few lines“Mexico, to the final. The local team defeated Costa Rica 2 to 1 ”). To find out the details of this news, it will be necessary to look for its development inside the newspaper (“With two goals from Juan Hernández, Mexico won 2 to 1 against Costa Rica and agreed to the final of the Ocean Cup. The Costa Rican goalkeeper was scored by Julio Ochoa. The match, played at the Azteca stadium, was very balanced… ”).

The expression "Retail"instead, it mentions the retail sale of products : "Excuse me, but we don't sell retail: we only work with wholesalers". The retail sale is the one that the merchants make to their private clients, while the retail sale Wholesale It is done by the retailer to another, wholesaler, to stock up on the merchandise necessary to run his business. Despite being two very different concepts, "retail" and "detail" are often confused in writing.

Analytical or detailed procedure

It is called process detailed to the creation of an account specially destined to the management of each operation that is carried out with the merchandise. During its development, the following accounts must be opened or created: initial inventory, purchase expenses, discounts on purchases, sales, sales discounts, final inventory, purchases, returns on purchases, sales rebates, sales returns and sales rebates .

Bill Initial inventory it is charged at the beginning of the year with the corresponding amount; Shopping, for its part, is charged throughout the year with the amount of purchases made in cash or financed; Returns on purchases is paid throughout the year according to the amount of the goods that have been returned to their suppliers.

According to your denomination , each of these accounts is used to control the operations of a particular business. Let's look at some of the advantages of the detailed procedure:

* it allows to know the amounts of each operation that is carried out with the merchandise at all times, having been carefully analyzed and classified taking into account the amount of sales and purchases of all the accounts used throughout the procedure to calculate the utility gross

* elaborating and determining the gross profit becomes easier thanks to the degree of detail and analysis that the income statement goes through.

On the other hand, one of its disadvantages is that to calculate the amount of the final inventory, it is necessary to make a physical take of each merchandise in existence within the warehouse, which entails an investment of many hours or days of job .

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