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A special journal used to record only purchases of merchandise on account

A journal amount column headed with an account title

A special journal used to record only cash payment transactions

A journal amount column that is not headed with an account title

A transaction in which the merchandise purchased is to be paid for later

The date by which an invoice must be paid

An agreement between buyer and seller about payment for merchandise

An invoice used as a source document for recording a purchase on account transaction

The price after the trade discount has been deducted from the list price

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

cash payments journal

trade discount

net price

special amount column

purchase on account

general amount column

cash discount

list price

due date

purchases journal

terms of sale

purchase invoice