Also called COD, pay on delivery
With cash on delivery, the customer pays when the parcel arrives. The rider or courier collects the money, often in cash or by UPI at the door, and hands it back to the seller later. Couriers usually send it on as one remittance covering many orders, minus their fees.
COD brings in customers who do not trust paying in advance. The cost is risk. Some customers refuse the parcel, the money takes days to reach you, and a lump-sum remittance is hard to match to the orders it covers.
Suppose a courier remits ₹48,600 for 62 COD orders worth ₹50,200, after ₹1,600 in fees. You need to know which orders are paid and which are still outstanding. Okount matches COD remittances back to individual orders, net of fees, and shows what is still owed.