A business that sells to the final user, the consumer.

• Wholesaler
• Retailer
• Manufacturer
• Distributor

A business that sells to retailers.

• retailer
• charge customer
• wholesaler
• merchandise

A customer to whom a sale on account is made.

• charge customer
• wholesaler
• merchandise
• retailer

Goods bought to resell to customers.

• merchandise
• charge customer
• wholesaler
• retailer

Items of merchandise the business has in stock.

• sales slip
• sales
• cash sale
• inventory

Account used to record the amount of merchandise sold.

• cash sale
• sales slip
• sales
• inventory

Transaction that occurs when a business receives full payment for the merchandise sold at the time of sale.

• cash sale
• inventory
• sales
• sales slip

A form that lists the details of a sale.

• inventory
• sales slip
• sales
• cash sale

Maintains a list in alphabetical order of the charge customers.

• contra account
• controlling account
• accounts receivable-subsidiary ledger
• credit memorandum

Account whose balance decreases another account's balance.

• contra account
• controlling account
• accounts receivable-subsidiary ledger
• credit memorandum