Accountancy, asked by afreedmd3171, 1 year ago

Why trade discount is not recorded in the books of accounts?

Answers

Answered by wwevikash
13
Because trade discount is not an actual discount that granted by the seller or received by the purchaser. Rather it is a discount deducted from a list price (offered price) to arrive the actual selling price. In other words, it is a discount made to the purchaser before the actual transaction was made
So, since no transaction is made during the trade discount there is no need to record in the book of neither party (the seller or the purchaser) and this is only recorded in pucharse and sales book .

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