Accounting for IGCSE & O level - Accounting Procedures (Section 1 - No. 41)

What is the impact on the accounting records if a customer is granted a discount?
Decrease sales revenue.
Increase the amount owed by the customer.
Decrease the amount owed by the customer.
Create a debit balance in the sales ledger.

Explanation

The customer owes less and sales revenue decreases.

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