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ABC het 'n betaling van R550 aan 'n krediteur, XYZ, op 30 Junie 2013 gemaak. Die korting ten bedrae van R50 waarop ABC geregtig was, is nie aangeteken deur ABC nie. Die volgende inskrywing moet gemaak word:
ABC made a payment of R550 to a creditor, XYZ, on 30 June 2013. ABC had been allowed a discount of R50, which had not been recorded in the records by ABC. The following entry should be recorded: