A proforma invoice is a preliminary bill of sale that serves as a quotation or estimate of goods or services to be provided. It is not an actual invoice, but rather a document that outlines the details of a potential transaction. Proforma invoices are often used in international trade to provide buyers with a clear understanding of the costs associated with a transaction before it is completed.


Accounts sales, on the other hand, are actual invoices that are generated after a transaction has taken place. They provide a detailed breakdown of the goods or services provided, the quantities, unit prices, and any applicable taxes or fees. Accounts sales are used to request payment from the buyer for the goods or services that have been provided.


There are several key differences between proforma invoices and accounts sales, including:

• A proforma invoice is a preliminary document that outlines the details of a potential transaction, while an accounts sale is an actual invoice generated after a transaction has taken place.


• Proforma invoices are used to provide buyers with a clear understanding of the costs associated with a transaction before it is completed, while accounts sales are used to request payment from the buyer for goods or services that have been provided.


• Proforma invoices are not legally binding, while accounts sales are considered legal documents that establish a contractual agreement between the buyer and seller.


• Proforma invoices do not typically include payment terms or a due date, while accounts sales include specific payment terms and a due date for payment.


• Proforma invoices are often used in international trade, while accounts sales are used in both domestic and international transactions.

Overall, the main difference between a proforma invoice and accounts sales is that a proforma invoice is a preliminary document that outlines the details of a potential transaction, while accounts sales are actual invoices generated after a transaction has taken place.

Account Sales:
#Statement sent by the consignee to the
consignor.
#Containing particulars of goods sold; price
realized, expenses incurred; commission due
and the balance accompanying the statement.

Proforma Invoice:
#Proforma invoive is a kind of quotation,
containing a commitment by the seller to supply
goods at the specified rate and date.
#Conversely, Invoice is a sort of bill, displaying
the amount due to the buyer.
#Proforma invoice is used for the creation of
sales, whereas invoice is used for confirmation
of sale.