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ما الفرق الجوهري بين الخصم التجاري والخصم النقدي وكيفية تسجيلهما في دفاتر الطرفين؟

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Question ajoutée par Utilisateur supprimé
Date de publication: 2013/09/10
Mohammad Firoz
par Mohammad Firoz , Assistant Registrar (F&A) , Indian Institute of Technology Patna (IIT Patna)

Trade discount is given on the list price of goods and it is not recorded in the books of accounts. Cash discount is allowed for receipt of payment from the trade debtors and it is recorded in books of accounts as expenditure. Generally, cash discount is allowed to those debtors who made payment before the due date of payment.

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