Gold Exchange

Old Gold Exchange Accounting Guide

Master the financial and operational workflows of accepting old gold against new purchases to protect your margins.

DiamondOar Finance
Published: May 14, 2026
Updated: May 14, 2026
9 min read

Old gold exchanges are the lifeblood of retail jewellery turnover in South Asia. However, they introduce significant accounting complexity. When a customer hands over an old 22K chain, it isn't cash—it's raw material of variable purity that must be valued, melted, refined, and reintegrated into your supply chain.

The Valuation Process

The financial transaction begins at the valuation desk. Standard procedure requires:

  • Gross weight measurement in front of the customer.
  • Deduction for stones, enamel, and dirt (Net Weight).
  • Purity testing (Touchstone or XRF machine).
  • Application of the day's buying board rate.
DiamondOar Pro Tip
Always generate an "Old Gold Receipt" that the customer signs, explicitly agreeing to the net weight and valuation before any melting occurs. This prevents disputes if the customer changes their mind about purchasing a new item.

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Tags:AccountingGold ExchangeMelting