Examlex
Which of the following does not control portals of exit?
Cash Discount
A cash discount is a reduction in the price of goods or services allowed by the seller to encourage prompt payment by the buyer.
FOB Shipping Point
A term used in shipping agreements indicating that the buyer assumes responsibility and ownership of goods once they leave the seller's premises.
Perpetual Inventory System
An accounting method that continuously updates inventory records for every purchase and sale.
Credit Memo
A document issued by a seller to a buyer, reducing the amount that the buyer owes due to a return or refund.
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