The price after the trade discount has been deducted from the list price
A journal amount column headed with an account title
An invoice used as a source document for recording a purchase on account transaction
The date by which an invoice must be paid
A special journal used to record only cash payment transactions
A journal amount column that is not headed with an account title
An agreement between buyer and seller about payment for merchandise
A transaction in which the merchandise purchased is to be paid for later
A special journal used to record only purchases of merchandise on account
A reduction in the list price granted to a merchandising business
The retail price listed in a catalog or on an Internet site
A deduction that a vendor allows on an invoice amount to encourage prompt payment
purchase on account
net price
terms of sale
trade discount
cash discount
general amount column
purchase invoice
special amount column
cash payments journal
list price
purchases journal
due date
