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If a firm can charge different prices for each consumer it can practice
Merchandise
Goods or products that are bought and sold by businesses.
Credit Sales
Sales made by a business where payment is delayed as per agreed-upon terms, typically recorded as accounts receivable.
Subsidiary Ledger
A detailed ledger that contains the granular transaction details supporting a summary account in the general ledger.
Sales Journal
A specialized journal used to record all sales of merchandise on credit, organizing transactions systematically for accounting purposes.
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