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Which of the following is the reason why a seller allows a customer cash discount?

Which of the following is the reason why a seller allows a customer cash discount?
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  • A Agreement to become a regular customer
  • B Introducing a new customer to the seller
  • C Settlement of account within a stated period
  • D Placing a larger order
Correct Answer: Option C
Explanation:
Small cash discounts benefit the seller because they increase the likelihood that a buyer will pay quickly, therefore providing the seller with cash in a shorter period of time, as it is better to receive e.g. 95% of an invoice with a few days than wait 30 or more days to receive the full amount.

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