Merchant
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Merchant (when it is a legal entity, alternatively known as merchandise company) is an enterprise that makes its own products or buys a product from a manufacturer to sell to customers.
Definitions
According to College Accounting: A Practical Approach by Slater (13th edition),
- Merchandise company. An organization that makes its own products or buys a product from a manufacturer to sell to customers.
Related concepts
- Bookkeeping. Recording, filing, and retrieving of financial data, as well as producing those financial reports that are required by laws.