|
|
|
|
|
|
|
|
Trade Discount
|
|
Cash Discount
|
|
|
|
|
|
|
|
|
1.
|
It is offered
at the time
of sale or
|
1.
|
It is offered at the time of getting quick
|
|
|
purchase.
|
|
payment.
|
||
|
2.
|
It
is usually offered or allowed on account
|
2.
|
It
is usually offered or allowed for full or
|
|
|
of purchases made beyond a prescribed
|
|
part settlement of account at an earlier
|
||
|
quantity.
|
|
date.
|
||
|
3.
|
It
is deducted from the list price in the
|
3.
|
It is
not deducted at
the time of
|
|
|
invoice.
|
|
preparation
of the invoice.
|
||
|
4. It is duly recorded in the books of the
|
||||
|
4.
|
It
is not recorded in the books of account.
|
|||
|
|
account.
|
|||
|
5.
|
It
is usually given in percentage.
|
5.
|
It may
be given in
percentage or in
|
|
|
|
|
|
absolute
figure.
|
|
|
|
|
|
|
|
