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Worksheets

Trade & Cash Discounts

Total questions: 14

Worksheet time: 11mins

Name
Class
Date
1.

What is the formula of Trade Discount, D?

a)

D = L - NP

b)

D = L(1 - r1)(1 - r2)

c)

D = L x r1 x r2

d)

D = L - TP

2.

What is the formula to get the net price, NP?

a)

NP = L(1 - cd) + AD

b)

NP = L(1 - r1)(1 - r2)

c)

NP = L x r1 x r2

d)

NP = L + D

3.

What is the formula for the total payment, TP?

a)

TP = L(1 - r1)(1 - r2) - AD

b)

TP = L(1 - r1)(1 - r2)(1 - cd) + AD

c)

TP = 1 - (1 - r1)(1 - r2)(1 - r3)

d)

TP = L - NP

4.

The listed price of a television is RM3,000 less 20% and 10%.

What is the symbol of RM3,000?

a)

r

b)

D

c)

L

d)

NP

5.

Laila paid RM300 for a microwave that was offered trade discounts of 15%, 5% and 3%.


What is the symbol of RM300?

a)

r

b)

D

c)

L

d)

NP

6.

An oven is sells for RM200 and the net price is RM150. Find the amount of trade discount offered?

a)

RM200

b)

RM50

c)

RM150

d)

RM350

7.

A motorcycle advertised for RMX was offered a trade discount of 5%. Find X if the net price of the motorcycle is RM2,375.

a)

RM2,500

b)

RM2,000

c)

RM3,000

d)

RM3,500

8.

Kamil sells a rice cooker for RM50 less 15% and 5%. Find the net price of the rice cooker.

a)

RM50

b)

RM49.63

c)

RM40.38

d)

RM40

9.

A handphone is advertised for RM1,200 less than 12%, 7% and 5%. Find the single discount equivalent to trade discounts.

a)

RM267.02

b)

RM932.98

c)

22.25%

d)

77.75%

10.

An invoice dated 21 July 2021 for RM4,000 was offered cash discount terms of 5/10, 3/20, and n/35.
Find the last date to receive a 3% cash discount.

a)

3 July 2021

b)

31 July 2021

c)

24 July 2021

d)

10 August 2021

11.

An RM50,000 invoice was issued on 15 February 2024. It had 10% and 7% trade discounts and a cash discount term of 8/15, 2/25 and n/30. Find the last date to receive a 8% cash discount.

a)

2 March 2024

b)

30 February 2024

c)

1 March 2024

d)

11 March 2024

12.

An RM9,000 invoice (excluding a delivery charge of RM50) dated 25 November 2020 had a trade discount of 10%. If the cash discount terms were 8/10, 5/12 and n/30, find the total payment if the payment was made on 3 December 2020.

a)

TP = 9000(1 - 0.10)(1 - 0.05) + 50

b)

TP = 9000(1 - 0.10)(1 - 0.08)

c)

TP = 8950(1 - 0.10)(1 - 0.05) + 50

d)

TP = 9000(1 - 0.10)(1 - 0.08) + 50

13.

An invoice dated 5 April 2023 for RM18,200, including RM200 transportation charge was paid on 20 April 2023. If the trade discounts were 25% and 5% and the cash discount terms were 10/15, 5/23 and n/30, find the total payment.

a)

TP = 18,000(1 - 0.25)(1 - 0.05)(1 - 0.1) + 200

b)

TP = 18,200(1 - 0.25)(1 - 0.05)(1 - 0.1) + 200

c)

TP = 18,000(1 - 0.25)(1 - 0.05)(1 - 0.05) + 200

d)

TP = 18,200(1 - 0.25)(1 - 0.05)(1 - 0.05) + 200

14.

An RM34,000 invoice dated 28 January 2021 had trade discounts of 10% and 8%. The given cash discount terms were 9/5, 6/10 and n/40. The transportation charge was RM200. Find the total payment if the payment was made on 3 February 2021.

a)

TP = 34000(1 - 0.10)(1 - 0.08)(1 - 0.06) + 200

b)

TP = 34000(1 - 0.10)(1 - 0.08)(1 - 0.09) + 200

c)

TP = 33800(1 - 0.10)(1 - 0.08)(1 - 0.06) + 200

d)

TP = 33800(1 - 0.10)(1 - 0.08)(1 - 0.09)