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Slater, Jeffrey, "College Accounting: a Practical Approach" th ed,
(Prentice Hall, ).
Nikolai & Bazley, " Intermediate Accounting", th ed, (South Western
College Publishing, )

- -

Purchases

Purchase Returns and Allowances

Purchase Discount

Trade Discount

Cash Discount

Freight in Expenses

Net Purchases

Sales

Sales Returns and Allowances

Sales Discount

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Subsidiaries

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