Trade discount on purchase is recorded in which book?

A. Cash book
B. Sale book
C. Purchase book
D. Not recorded in book

Brief facts about Trade discount:

A trade discount is the amount by which a manufacturer reduces the retail price of a product when it sells to a reseller, rather than to the end customer. So it is a type of rebate in the price or initial negotiation between the original producer of goods or initial seller of goods and reseller or wholesaler. The trade discount may be stated as a specific dollar reduction from the retail price, or it may be a percentage discount.

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