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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Other Accrued Liabilities (Details) - USD ($)
$ in Millions
Mar. 31, 2021
Jun. 30, 2020
Accounting Policies [Abstract]    
Advertising, merchandising and sampling $ 299 $ 256
Employee compensation 534 424
Deferred revenue 310 222
Payroll and other taxes 287 250
Accrued income taxes 327 208
Sales return accrual 270 212
Other 1,050 833
Other accrued liabilities $ 3,077 $ 2,405