Accounting for IGCSE & O level - Accounting Procedures (Section 10 - No. 28)

Which of the following actions will *decrease* the balance in a customer's account in the sales ledger?
Issuing an invoice
Granting a sales discount
Charging interest on overdue invoices
Receiving a dishonored cheque

Explanation

Granting a sales discount reduces the amount the customer has to pay, so the balance reduces.

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