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Your organisation sold goods t

yi 习题 2023-03-29 试题答案习题
Your organisation sold goods to PQ Co for $800 less trade discount of 20% and cash discount of 5% for payment within 14 days. The invoice was settled by cheque five days later Which one of the following gives the entries required to record BOTH of these transactions? DEBIT CREDIT $ $
A、PQ Co 640 Sales 640 Bank 608 Discount allowed 32 PQ Co 640
B、PQ Co 640 Sales 640 Bank 600 Discount allowed 40 PQ Co 640
C、PQ Co 640 Sales 640 Bank 608 Discount received 32 PQ Co 640
D、PQ Co 800 Sales 800 Bank 608 Discount allowed 182 PQ Co 800



【参考答案及解析】
Debit Credit $ Sales price 800 Less： 20% trade discount 120 Sale PQ Co Sales 640 Cash discount 5% Discount allowed 32 Cash payment Bank 608 PQ Co 640
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