Impact of customer debt on business financial statements

The article examines how customer loyalty programs affect the financial statements of a business. Practical examples show the result of reporting programs that provide: a discount for early payment, after-sales service when purchasing a service, and the sale of goods for bonus points. It is demonstrated how the revenue adjustment to the cost of bonus points affects the profitability of sales. The material in the article is relevant in the formation and use of financial (managerial) reporting.