Question
Distinguish between cash and credit transaction.

Answer

No. Cash transaction Credit transaction
$1$ When cash is received or paid in exchange of goods, assets or services then it is known as cash transaction. When cash is to be received or paid in future in exchange of goods, assets or services then it is known as credit transactions.
$2$ There is no question of debtor-creditor relationship due to cash transaction. Due to credit transactions debtor- creditor relationship arise.
$3$ Name of the person is not necessary to be mentioned in a cash transaction. It is compulsory to mention name of the party concern in a credit transaction.
$4$ Cash discount is calculated for a cash transaction. There is no need for calculation of cash discount for credit transaction.

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