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Accounting for Store Credit in Shopify

Store credit can be issued via Discount Code or Gift card. Here are the differences in the accounting processes for each method.

Vineeta Pendse avatar
Written by Vineeta Pendse
Updated over a month ago

Reconciliation is important for managing store credit because Shopify has certain limitations in processing returns. By reviewing and matching the data in Shopify reports with the actual transactions, you can identify and correct any discrepancies. This helps ensure the numbers in your reports are accurate and reflect the true state of your returns and exchanges. Understanding why reconciliation is necessary and how the numbers are tracked allows for more accurate financial reporting.

You can download all Refund Transaction Reports from "yayloh Home Dashboard > Analytics > Data Sets > Refund transaction report". This link will take you to report page.

Standard refund (no store credit)

During the standard refund process every time a payment is refunded and items are added back to stock, Shopify makes a “positive adjustment” to keep accurate financial records.

Example: A product costs SEK 100.0, with SEK 20.0 in sales tax, making the total order SEK 120.0. The customer receives a full refund.

These are the accounting steps ensuring accurate financial reporting:

  1. Product is marked as returned. The customer is refunded SEK 120.0.

  2. The product value and tax are returned to the original order (-100.0 SEK and -20.0 SEK).

  3. A corresponding “yayloh refund” adjustment of -120.0 SEK is applied to Returns, Net Sales, and Total Sales.

  4. A positive adjustment of SEK 120.0 (product price + tax) is applied to Returns, Net Sales, and Total Sales.

Refund

Gross Sales

Discounts

Returns

Net Sales

Taxes

Total Sales

Original order

100.0

0.0

0.0

100.0

20.0

120.0

Product Marked returned

0.0

0.0

-100.0

-100.0

-20.0

-120.0

yayloh refund

0.0

0.0

-120.0

-120.0

0.0

-120.0

Shopify positive adjustment

0.0

0.0

120.0

120.0

0.0

120.0

Total first order

100.0

0.0

-100.0

0.0

0.0

0.0

In case of discount codes and gift cards, however, further order corrections are needed.


Gift Card

To account for the gift card in financial reports, treat the amount as if it were a refund. This means subtracting the gift card value from Returns, Net Sales, and Total Sales. And then, since the issued refund has “0” value, apply a “first order correction”.

You can export Gift Card report from Shopify back office. Any Discount Code issued by yayloh starts with "YAYY".

Example: A product costs SEK 100.0, with SEK 20.0 in sales tax, making the total order SEK 120.0. Store credit is given via a Gift Card for SEK 120.0

When a store credit Gift Card is issued, the following happens:

  1. Product is marked as returned, triggering following actions.

  2. The product value and tax are returned to the original order (-100.0 SEK and -20.0 SEK).

  3. A “positive adjustment” is created for the total value of the returned product, including tax (+120.0 SEK), applied to Returns, Net Sales, and Total Sales.

  4. The customer receives store credit via a Gift Card for SEK 120.0.

  5. The yayloh refund is marked as “0” value.

    The resulting financial report presents technically correct values for Gross Sales and Tax, however the following adjustments are needed to ensure full accuracy:

  6. “First order correction” of -120.0 SEK is subtracted from Returns, Net Sales and Total Sales.

  7. “New order with gift card” for the value of the original order (SEK 100.0 with SEK 20.0 sales tax) is added

Store-credit as Gift Card generated

Gross Sales

Discounts

Returns

Net Sales

Taxes

Total Sales

Original order

100.0

0.0

0.0

100.0

20.0

120.0

Product Marked returned

0.0

0.0

-100.0

-100.0

-20.0

-120.0

Shopify positive adjustment

0.0

0.0

120.0

120.0

0.0

120.0

yayloh refund

0.0

0.0

0.0

0.0

0.0

0.0

Total first order

100.0

0.0

20.0

120.0

0.0

120.0

First order correction

0.0

0.0

-120.0

-120.0

0.0

-120.0

Total after first order correction

100.0

0.0

-100.0

0.0

0.0

0.0

New order with gift card

100.0

0.0

0.0

100.0

20.0

120.0

Total first + second order

200.0

0.0

-100.0

100.0

20.0

120.0


Discount Code

Using a Discount Code to give customers store credit is similar to using a Gift Card, but requires a few additional bookkeeping steps.

You can export Discount Code report from Shopify back office. All yayloh generated discount codes start with YAYY.

Example: A product costs SEK 100.0, with SEK 20.0 in sales tax, making the total order SEK 120.0. Store credit is given via a Discount Code for SEK 120.0.

When a store credit Discount Code is issued, the following happens:

  1. Product is marked as returned, triggering following actions.

  2. The product value and tax are returned to the original order (-100.0 SEK and -20.0 SEK).

  3. A “positive adjustment” is created for the total value of the returned product, including tax (+120.0 SEK), applied to Returns, Net Sales, and Total Sales.

  4. The customer receives store credit via a Discount Code for SEK 120.0.

  5. The yayloh refund is marked as “0” value.

    Same as with the Gift Card process, the resulting financial report presents technically correct values for Gross Sales and Tax, however the following adjustments are needed to ensure full accuracy:

  6. A “first order correction” of -120.0 SEK is subtracted from Returns, Net Sales and Total Sales.

  7. A “new order with discount code” for the value of the original order SEK 100.0 with SEK 20.0 sales tax) is added

  8. A “second order correction” of -120.0 SEK is added.

Store-credit as Discount Code generated

Gross Sales

Discounts

Returns

Net Sales

Taxes

Total Sales

Original order

100.0

0.0

0.0

100.0

20.0

120.0

Product Marked returned

0.0

0.0

-100.0

-100.0

-20.0

-120.0

Shopify positive adjustment

0.0

0.0

120.0

120.0

0.0

120.0

yayloh refund

0.0

0.0

0.0

0.0

0.0

0.0

Total first order

100.0

0.0

20.0

120.0

0.0

120.0

First order correction

0.0

0.0

-120.0

-120.0

0.0

-120.0

Total after first order correction

100.0

0.0

-100.0

0.0

0.0

0.0

New order with discount code

100.0

-120.0

0.0

-20.0

20.0

0.0

Total first + second order

200.0

-120.0

-100.0

-20.0

20.0

0.0

Second order correction

120.0

0.0

0.0

120.0

0.0

120.0

Total first + second order after corrections

320.0

-120.0

-100.0

100.0

20.0

120.0


FAQs:

Unsure about what’s the difference between Gift Cards and Discount Codes?

If you're unsure about the differences between Gift Cards and Discount Codes, here is a summary article that outlines their key distinctions.

Is reconciliation necessary if we don't use Shopify as our main reporting tool?

While reconciliation may not be essential if you're using a third-party finance tool, it's still important to understand the interactions between Shopify and yayloh. Ensuring proper alignment between the systems will help maintain the accuracy of your third-party financial reporting.

Why does Shopify use order adjustments even when a transaction adjustment cancels it out?

Order adjustments enable merchants to manage different refund scenarios, including full or partial refunds, as well as transactions not directly linked to a product. These situations can happen when a merchant applies a discount code the customer missed entering or offers a one-time discount for a product that didn’t meet expectations.

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