Which is not reflected in the accounting books.*a. Trade discountb. Sales returnc. Sales discountd. Purchase discount

The option that is not reflected in the accounting books is a. Trade discount.

Here's why:

a. Trade discount: This is a reduction in the listed price of the goods and is not recorded in the accounting books. It is deducted right at the time of purchase and only the net amount is recorded.

b. Sales return: This is recorded in the accounting books. When goods are returned by the customer, the sales return account is debited, indicating a decrease in sales.

c. Sales discount: This is also recorded in the accounting books. It is a reduction in the price given to the customer to encourage prompt payment.

d. Purchase discount: This is recorded in the accounting books. It is a reduction in price given by the supplier for prompt payment.