This document discusses different types of discounts in accounting. It defines trade discount as the deduction given by the seller to the buyer at the time of purchase. Cash discount is given by the seller for early payment of an invoice within a certain number of days. An example is provided where a seller gives a 10% trade discount on a 50,000 invoice amount plus a 2% cash discount if payment is made within 10 days, up to a maximum of 30 days. Calculations are shown to determine the trade discount amount, cash amount to be received if paid on the 8th day, and amount to be paid if settled on the 25th day.

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welq-wnmveweÁvb cÖ_g cÎ
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mnKvwi Aa¨vcK
wnmveweÁvb wefvM
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5. wnmv‡ei eBmg~n

7. Kvievwi evÆv: c‡Y¨i ZvwjKv g~j¨ †_‡K we‡µZv
cY¨ weµ‡qi mgq †µZv‡K †h Qvo w`‡q _v‡Kb Zv‡K
Kvievwi evÆv ejv nq| mvaviYZ G evÆv µq-weµ‡qi
mgq we‡µZv †µZv‡K cÖ`vb K‡ib| G evÆv bM‡`
wKsev av‡i weµq Dfq †¶‡Î n‡q _v‡K| mvaviYZ G
evÆvi Rb¨ †µZv ev we‡µZv †KDB wnmv‡ei eB‡Z
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cÖvß evÆv Ges we‡µZvi wbKUGwU cÖ`ËevÆv|
D`vniY: wg. Avmv` 50,000 UvKvi ZvwjKv g~‡j¨i cY¨ av‡i wg. AvKv‡ki wbKU weµq K‡ib|
wZwb weµ‡qi mgq c‡Y¨i ZvwjKv g~‡j¨i Dci 10% nv‡i evÆv cÖ`vb K‡ib| G QvovI UvKv
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KiYxq:
K. Kvievwi evÆvi cwigvY wbY©qKi|
L. weµ‡qi 8g w`‡b UvKvcvIqv †M‡j KZ UvKvcvIqv hv‡e ZvwbY©q Ki|
M. weµ‡qi 25Zgw`‡b UvKvcvIqv †M‡j bM`UvKvcwi‡kva Ki‡Z n‡e Zv wbY©q Ki|

9. mgvavb:
K. Kvievwi evÆvi cwigvYn‡e 50,000  10% = 5,000 UvKv|
L. Aógw`‡b UvKvcvIqvhv‡e:
ZvwjKvg~j¨ 50,000 UvKv
Kvievwi evÆv 5,000 UvKv
wbU weµq g~j¨ 50,000  5,000 = 45,000 UvKv|
†h‡nZz8g w`‡b UvKvcvIqv†M‡Q†m‡¶‡Î †µZvbM` evÆvcv‡e|
myZvis bM` evÆvn‡e45,000 2% = 900 UvKv|
bM` UvKvcvIqv hv‡e45000  900 =44,100 UvKv|
M.weµ‡qi 25Zg w`‡bUvKvcvIqv†M‡j kZ© †gvZv‡eK†Kv‡bvbM` evÆv
_vK‡ebv| myZivs 45,000 UvKvcwi‡kva Ki‡Z n‡e|