{"id":47401,"date":"2025-11-19T14:06:06","date_gmt":"2025-11-19T14:06:06","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate-3\/lessons\/lesson-4-purchase-returns-and-allowances-3\/"},"modified":"2025-11-19T14:06:06","modified_gmt":"2025-11-19T14:06:06","slug":"lesson-4-purchase-returns-and-allowances-3","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-4-purchase-returns-and-allowances-3\/","title":{"rendered":"Lesson 4: Purchase Returns and Allowances"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png 96w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-10x12.png 10w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-42x50.png 42w\" sizes=\"auto, (max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h2>Lesson 4: Accounting For Merchandize Operation<br \/>\n<\/h2>\n<h3>Purchase Returns and Allowances:<\/h3>\n<h5>A purchaser may be dissatisfied with the merchandise and may choose either to return (purchase return) or to keep the merchandise if the seller is willing to grant an allowance (deduction) from the purchase price.<\/h5>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"76\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/2dcaba15d86074989b3d1b2331f6bf01.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/2dcaba15d86074989b3d1b2331f6bf01.png 994w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/2dcaba15d86074989b3d1b2331f6bf01-300x34.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/2dcaba15d86074989b3d1b2331f6bf01-768x88.png 768w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/2dcaba15d86074989b3d1b2331f6bf01-18x2.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/2dcaba15d86074989b3d1b2331f6bf01-600x69.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/2dcaba15d86074989b3d1b2331f6bf01-220x25.png 220w\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h5>Credit terms specify the amount of the cash discount and time period in which it is offered.<\/h5>\n<h5>They also indicate the time period in which the purchaser is expected to pay the full invoice price<\/h5>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example.png 512w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-300x300.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-150x150.png 150w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-12x12.png 12w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-410x410.png 410w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-50x50.png 50w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h5>Example: credit terms (2\/10, n\/30), which is read &#8220;two-ten, net thirty.&#8221; This means that the buyer may take a 2% cash discount on the invoice price, less (&#8220;net of&#8221;) any returns or allowances, if payment is made within 10 days of the invoice date (the discount period). Otherwise, the invoice price, less any returns or allowances, is due 30 days from the invoice date<\/h5>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"72\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/c893b22f2425f74e5b0169b4bd1eb9c9.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/c893b22f2425f74e5b0169b4bd1eb9c9.png 856w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/c893b22f2425f74e5b0169b4bd1eb9c9-300x33.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/c893b22f2425f74e5b0169b4bd1eb9c9-768x83.png 768w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/c893b22f2425f74e5b0169b4bd1eb9c9-18x2.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/c893b22f2425f74e5b0169b4bd1eb9c9-600x65.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/c893b22f2425f74e5b0169b4bd1eb9c9-220x24.png 220w\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" \/><br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"73\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/227fc93f5d4198043eb00ce9bcf90656.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/227fc93f5d4198043eb00ce9bcf90656.png 1008w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/227fc93f5d4198043eb00ce9bcf90656-300x33.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/227fc93f5d4198043eb00ce9bcf90656-768x85.png 768w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/227fc93f5d4198043eb00ce9bcf90656-18x2.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/227fc93f5d4198043eb00ce9bcf90656-600x66.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/227fc93f5d4198043eb00ce9bcf90656-220x24.png 220w\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" \/><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-47401","lesson","type-lesson","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lesson 4: Purchase Returns and Allowances - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-4-purchase-returns-and-allowances-3\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 4: Purchase Returns and Allowances - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 4: Accounting For Merchandize Operation Purchase Returns and Allowances: A purchaser may be dissatisfied with the merchandise and may choose either to return (purchase return) or to keep the merchandise if the seller is willing to grant an allowance (deduction) from the purchase price. 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