Cash

Discount
Cash Discount
Cash discount, unlike trade discounts, are
recorded in the accounting records either as
sales discounts in the books of the seller or
purchases discounts in the books of the buyer.
These are deductions from the recorded net
invoice prices. These are also granted to buyers
to encourage prompt payment of accounts. 2
 

For a term of sale of , , the means that

2% cash discount is granted if payment is
made within 10 days, the discount period,
from the date of invoice. The means that
the net invoice price is payable in 30
days, the credit period.
 Assuming, therefore a net invoice
price of Php1,000, if paid within 10 days
from date of purchase, the cash discount
is 2% of Php1,000 or Php20. the amount
payable is the net invoice price of
Php1,000 less the Php 20 cash discount or
Php980.
 JD Enterprises purchased
veterinary supplies from RL
Commercial. The total invoice
price of the supplies bought
amounted to Php 25,000. The
term of payment written on the
invoice is 3/10, 2/15 , and n/60.
The invoice date is March 15,
5
 
TERM OF SALE
For a term of sale of , , the means that 2%
cash discount is granted if payment is made
within 10 days, the discount period, from the
date of invoice. The means that the net
invoice price is payable in 30 days, the credit
period. 6
 TERM OF SALE
Assuming, therefore a net invoice price of
Php1,000, if paid within 10 days from date of
purchase, the cash discount is 2% of Php1,000
or Php20. the amount payable is the net
invoice price of Php1,000 less the Php 20 cash
discount or Php980. 7
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89,526,124$
That’s a lot of money

185,244 users
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100%
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concept
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Hell I am Jayden Smith. I am here
because I love to give

o!
presentations. You can find
me at @username

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1. Transition Headline
Let’s start with the first set of slides
 “
Quotations are commonly
printed as a means of
inspiration and to invoke
philosophical thoughts
from the reader.

14
This is a slide title
✔ Here you have a list of items
✔ And some text
✔ But remember not to overload your slides with content
Your audience will listen to you or read the content, but won’t
do both.

15
Big
concept
Bring the attention of your audience
over a key concept using icons or
illustrations
16
You can also split your content
White
Is the color of milk and fresh
snow, the color produced by the
combination of all the colors of
the visible spectrum.
Black
Is the color of ebony and of
outer space. It has been the
symbolic color of elegance,
solemnity and authority.
17
In two or three columns
Yellow Blue Red
Is the color of gold, Is the colour of the Is the color of blood,
butter and ripe clear sky and the deep and because of this it
lemons. In the sea. It is located has historically been
spectrum of visible between violet and associated with
light, yellow is found green on the optical sacrifice, danger and
between green and spectrum. courage.
orange.
18
A picture is worth a thousand
words
A complex idea can be conveyed
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absorb large amounts of data
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Want big impact? Use big image.

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Use diagrams to explain your
ideas
Lorem Ipsum

Lorem Ipsum Lorem Ipsum

Lorem Ipsum Lorem Ipsum Lorem Ipsum Lorem Ipsum

21
And tables to compare data

A B C

Yellow 10 20 7

Blue 30 15 10

Orange 5 24 16
22
Maps

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89,526,1 Whoa! That’s a
big number, aren’t

24 you proud?

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89,526,124$
That’s a lot of money

185,244 users
And a lot of users

100%
Total success!
25
Our process is easy

Vestibulum congue tempus

03
Lorem ipsum dolor sit amet, consectetur
adipiscing elit, sed do eiusmod tempor. Donec
facilisis lacus eget mauris.

Vestibulum congue tempus

Lorem ipsum dolor sit amet, consectetur
adipiscing elit, sed do eiusmod tempor. Donec
facilisis lacus eget mauris.

01 02
Vestibulum congue tempus
Lorem ipsum dolor sit amet, consectetur
adipiscing elit, sed do eiusmod tempor. Donec
facilisis lacus eget mauris.

26
Let’s review some concepts

Yellow Blue Red

Is the color of gold, butter and ripe Is the colour of the clear sky and the Is the color of blood, and because of this
lemons. In the spectrum of visible light, deep sea. It is located between violet and it has historically been associated with
yellow is found between green and green on the optical spectrum. sacrifice, danger and courage.
orange.

Yellow Blue Red

Is the color of gold, butter and ripe Is the colour of the clear sky and the Is the color of blood, and because of this
lemons. In the spectrum of visible light, deep sea. It is located between violet and it has historically been associated with
yellow is found between green and green on the optical spectrum. sacrifice, danger and courage.
orange.

27
You can insert graphs from Excel or Google Sheets
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Thank Any questions? You can find
me at @username &

s! user@mail.me

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Credits
Special thanks to all the people who made and released these
awesome resources for free:
✔ Presentation template by SlidesCarnival
✔ Photographs by Unsplash

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Presentation design
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