Final answer:
The discount column can be found in accounting vouchers, sales invoices, and purchase invoices, thus the correct answer to where a discount column is available is 'd. all inventory invoice entries'.
Step-by-step explanation:
The discount column is often used in financial documents to apply a reduction in price to a product or service. It is typically available in a variety of financial documents and entries related to sales and purchases.
In the context of business transactions, you might find a discount column in:
- Accounting vouchers: These are used to record all sorts of financial transactions, including discounts.
- Sales invoices: This is a document the seller provides to the buyer, detailing sales and usually includes a discount column if a price reduction is given.
- Purchase invoices: Similar to sales invoices, these are provided by the seller to the buyer but for goods purchased and can also include a discount column if applicable.
- All inventory invoice entries: Inventory invoices track transactions related to inventory and may also feature a discount column when discounts are applied to the sale or purchase of inventory items.
Therefore, the correct answer is d. all inventory invoice entries, which encompasses accounting vouchers, sales invoices, and purchase invoices, as they can all contain a discount column when relevant.