Monday, August 19, 2013

Discount Allowed



A discount which is given by the seller to the buyer at the time of receipts of credit sale is called discount allowed.

For example: Aslam purchase a book from Asif on credit for Rs. 1000, on the condition that he will make payment after 2 month, Asif (seller) give chance to buyer if he make payment in one month then discount will be allowed at the rate 10%. Aslam make payment before one month.

Discount= 1,000 x 10/100 =100
Asif will record Rs. 100 as discount allowed and Rs. 900 for payment.


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