课件_中级财务会计ⅰCashandReceivables2-$2,500butsellittoacustomera10%$$2,250,,why?ountbook?CashdiscountsCashDiscounts2/10,n/(orall)isdueCredit periodDiscountpercentCashDiscountsOpportunitycostforCashdiscountIfinterestrateofloanis18%,panyprovidescreditpolicyis2/10,n/30,thiscreditpolicyisuseful,ornot?Why?Workingroup(10minutesfordiscussion) PriceMethodSold$7,000ofmerchandisetovariouscustomersonDecember4,2009withtermsof2/10,n/ountsReceivable 7,000 Sales 7,ountsReceivable6,860 Sales 6,860$7,000-($7,)PriceMethodOnDecember13receivedpaymentongoodsat$5, 5,390SalesDiscount 110 5,500Cash 5,390 5,390$5,500-($5,)PriceMethodReceivedpaymentongoodsat$1,500onDecember30Cash 1,500 1,500Cash 1,500 1,470 Interestrevenues 30$1,500-($1,)
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