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Match the Items Below by Entering the Appropriate Code Letter

Question 63

Matching

Match the items below by entering the appropriate code letter in the space provided.

Premises:
Provides support for a credit sale.
Requires a physical count of goods on hand to compute cost of goods sold.
An account that is offset against a revenue account on the income statement.
Specifies the amount of cash discount and time period during which it is offered.
Sales less sales returns and allowances and sales discounts.
A cash discount claimed by a buyer for prompt payment of a balance due.
Net sales less cost of goods sold.
A reduction given by the seller for prompt payment of a credit sale.
Gross profit divided by net sales.
Freight cost to deliver goods to customers reported as an operating expense.
Responses:
Contra revenue
Purchase discount
Sales invoice
Net sales
Periodic inventory system
Gross profit
Gross profit rate
Freight-out
Credit terms
Sales discount

Correct Answer:

Provides support for a credit sale.
Requires a physical count of goods on hand to compute cost of goods sold.
An account that is offset against a revenue account on the income statement.
Specifies the amount of cash discount and time period during which it is offered.
Sales less sales returns and allowances and sales discounts.
A cash discount claimed by a buyer for prompt payment of a balance due.
Net sales less cost of goods sold.
A reduction given by the seller for prompt payment of a credit sale.
Gross profit divided by net sales.
Freight cost to deliver goods to customers reported as an operating expense.
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