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Chapter 10

TermDefinition
customer to whom merchandise or service is sold
sales tax tax on sale of merchandise or service
sales journal journal for only sales of merchandise on account
cash sale at time of transaction; cash is received for total amount of sale
credit card sale at time of transaction; credit card cash is received for total amount of sale
point-of-sale (POS) terminal computer used to collect, store, and report sales transaction info.
terminal summary report that summarizes cash and credit card sales of (POS) terminal
batch report report of credit card sales produced by (POS) terminal
batching out process of preparing batch report
cash receipts journal special journal; records only cash receipt transactions
sales discount cash discount on sales taken by customer
sales return credit allowed a customer for the sales price of returned merchandise; decrease in vendor's accounts receivable
sales allowance credit allowed a customer for the sales price of part of merchandise not returned; decrease in vendor's accounts receivable
credit memorandum form prepared by vendor showing deducted amount for returns and allowances
Created by: Tate.cord70