Which of the following would be recorded in the sales day book?
A、Discounts allowed
B、Sales invoices
C、Credit notes received
D、Trade discounts
A、Discounts allowed
B、Sales invoices
C、Credit notes received
D、Trade discounts
【参考答案及解析】
Discounts allowed are recorded in the cash book. Credit notes received are to do with returned purchases (not sales). Trade discounts are not recorded, as they are deducted on the sales invoices and only the net sale is recorded.
Discounts allowed are recorded in the cash book. Credit notes received are to do with returned purchases (not sales). Trade discounts are not recorded, as they are deducted on the sales invoices and only the net sale is recorded.