CBSE BOARD XII, asked by kz86184, 8 months ago

purchase goods of 40000 @ 10 on trade discount from raj​

Answers

Answered by Arshdeep505
25

Answer:

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Explanation:

What is journal entry purchased goods from Mr. Raj worth Rs 20,000 at 10% trade discount & 5% cash discount?

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Purchased goods from Mr.Raj worth ₹20,000 at 10% trade discount & 5% cash discount.

What is Trade Discount ?

In simple words, it is discount on the retail price of a commodity which is agreed between traders or is given by a wholesaler to a retailer.

It is not recorded in books of accounts.

What is Cash Discount ?

Cash discount is allowed to the customer for immediate (on the spot) cash payment. The discount is allowed by the seller to the customer to receive prompt payment and to avoid delayed payments.

Cash discount is allowed only on the amount of cash being paid.

Cash discount is recorded in the

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Purchases A/c_Dr (18000)

To Cash A/c (17100)

To Discount Received A/c (900)

(Being goods purchased for cash and avails cash discount @ 5%)

Reason : Purchases Account is debited because it increases the balance of Purchases(Expenses) Account, Cash Account is credited because it decreases the balance of Cash(Assets) Account and Discount Received(Gain) Account is credited because it increases the balance of Discount Received(Income) Account.

Thank You very much to give your Precious Time for my Answer.

Answered by harshalipawar765
20

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