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Discount received is recorded on which of the following side of a cash book? A. Receipts B. Payments C. Incomes D. Expenditures

Question

Discount received is recorded on which of the following side of a cash book? A. Receipts B. Payments C. Incomes D. Expenditures

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Solution

Discount received is recorded on the Receipts side of a cash book. This is because when a discount is received, it reduces the amount of cash that is paid out, thus it is considered as an inflow of cash. Therefore, it is recorded on the debit side (Receipts side) of a cash book.

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