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Which items appear in the credit column of a trial balance?
Option D is correct.
- Discounts received — income from suppliers, credit balance.
- Returns outwards (purchases returns) — reduces purchases expense, credit balance.
Discounts allowed and returns inwards are debit balances.
Static meanings is one of the behaviours of language that the textbook identifies as a communication problem. Languages attach meanings to words and associate characteristics with people, places, or groups — and these associations can persist long after they are no longer accurate or fair. The textbook gives these illustrative examples:
- A university classmate once regarded as “nuts” is still referred to as such by friends even years after he has matured and changed
- A traveller cheated once in a foreign country continues to call all people of that nation “cheats” decades later
- Historical ruling tribes described with certain characteristics have their descendants judged by those same labels for generations
This is contrasted with natural sciences like physics or chemistry, where measurements change objectively as conditions change. Language has no such automatic update mechanism — human bias preserves outdated associations, harming communication and perpetuating injustice.
Today: P + Q + R = 60 (since average = 20).
Therefore R = 60 − 40 = 20 years today.
After 10 years: R = 20 + 10 = 30 years.
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