I have a 'Delivery charge' account under sales on my Income statement. I want to separate this from the 'Sales' as this does not form part of the main activities of the business and also I would get a more accurate Profit margin percentage when only looking at the main activities of the business.
We use couriers to deliver goods on behalf of our customers then bill the courier fee on to them.
Is their a way of recording this differently in the books of account? I was thinking of creating one account to set-off the sale (what we charge to customer) with the expense (What we pay the couriers)?