Local Shipments vs Foreign Shipments
| Debit | Credit | |
| Stocked items (for various costing methods) | Stock Control Account | PO Control |
| Non Stocked items | Non Stock Control Account | PO Control |
| Drop Shipments | Drop Shipment Control | PO Control |
|
Pay Local Creditor (for example Clearing Agent) Invoice |
PO Control or Landing Charge Account | Creditors Control |
| Payment | Creditors Control | Bank |
| Pay Foreign Creditor – via Bank Rec | Creditors Clearing | Bank/Bills Payable |
| When Due | Bills Payable | Bank |
