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Many central business districts suffer from intense competition, high rental rates, traffic congestion, and inadequate parking facilities.
Terms 2/10, N/30
Payment terms indicating a 2% discount if the amount is paid within 10 days; otherwise, the net (full) amount is due within 30 days.
Perpetual Inventory Method
An accounting method that continuously tracks inventory levels and cost of goods sold, updating the accounts after each transaction.
General Journal Entry
A record in the general journal that represents a transaction and shows the accounts and amounts debited and credited.
F.O.B Shipping Point
F.O.B Shipping Point (Free on Board Shipping Point) is a shipping term indicating that the buyer assumes ownership and risk of the goods being shipped as soon as they leave the seller's premises.
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