1.

Exe Co. has purchased 50 computers from HCL and is allowed discount of Rs. 10,000 for purchase thereof. Is the discount allowed Trade Discount or a Cash Discount? How will you record it in the books of account?

Answer»

SOLUTION :DISCOUNT ALLOWED by HCL is a Trade Discount. It is not recorded separately in the BOOKS of account. Instead purchase is recorded at net value, i.e., SALE Price less Trade Discount.


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