Accounting Chapter 2 Class 5
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This document discusses different types of discounts in accounting. It defines trade discount as the deduction given by the seller to the buyer at the time of purchase. Cash discount is given by the seller for early payment of an invoice within a certain number of days. An example is provided where a seller gives a 10% trade discount on a 50,000 invoice amount plus a 2% cash discount if payment is made within 10 days, up to a maximum of 30 days. Calculations are shown to determine the trade discount amount, cash amount to be received if paid on the 8th day, and amount to be paid if settled on the 25th day.
Accounting Chapter 2 Class 5
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