Академический Документы
Профессиональный Документы
Культура Документы
Quantity Discount
Trade Discount
Cash Discount
Merchant’s Net Cost
Gross amount of the order
Less quantity discount(first discount)
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Result
Less trade discount(second discount)
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Result BILLED COST
Less cash discount(third discount)
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Net cost of order
Quantity Discounts
A % reduction in the cost of merchandise based
upon the size of the merchants order.
Also called Patronage discount because it
encourages the buyer to concentrate purchases or
continue to patronize the same vendor.
Amt of discount increases as quantity increases.
Goods are bought one time are called non
cumulative QD and accumulated purchases over a
period of time are called cumulative or patronage
discount.
Trade discount