Assuming that trade discount for the sales invoice on 16 Feb was $30 lower, 1. Discount expense for February will not change. 2. Sales revenue for February will increase by $30. 3. Cost of Sales for February will decrease by $30. Only statement 2 is INCORRECT. Only statement 1 is CORRECT. Only statement 3 is INCORRECT. Only statement 2 is CORRECT.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Assuming that trade discount for the sales invoice on 16 Feb was $30 lower, 1. Discount expense for February will not change. 2. Sales revenue for February will increase by $30. 3. Cost of Sales for February will decrease by $30.

Only statement 2 is INCORRECT.
Only statement 1 is CORRECT.
Only statement 3 is INCORRECT.
Only statement 2 is CORRECT.
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The company offers trade discounts to increase sales by lowering the price and the reason is that the customers are attracted to the lower prices. The trade discount lowers the selling price which may affect the profit of the company. It means trade discounts affect the profitability of the company.

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