In one sentence, describe what the following article is about: Net credit sales is a measure of how much credit a business extends to its customers. It takes into account any reductions in credit sales caused by discounts, returns, and other allowances. Net credit sales is also useful for calculating a number of financial ratios. To find net credit sales, start with total sales on credit for a given period. Remember to reduce total sales by cash sales to get total credit sales. For example, a company might have $200,000 in credit sales over the course of a year. Start with this value to calculate net credit sales. Total sales on credit can be found using the methods from part of this article titled "Calculating Credit Sales." Most businesses will experience a loss in credit sales as customers return defective or unwanted items. Returns, then, are recognized as a reduction to net credit sales. Sum up all returns made on credit sales over the course of the period. Then, subtract the total value of these returns from credit sales. If the company from the previous example had $15,000 in returned items over the same year, they would reduce their $200,000 in credit sales by the $15,000 to get $185,000. This information can be found in the general ledger account Sales Returns and Allowances. Allowances are discounts given to customers for a variety of reasons. For example, a company might allow early-payment discounts or apologize for an order that arrived late by reducing its price. These allowances also reduce net credit sales. Add up the total value of all allowances on credit sales over the period and subtract this amount from your total. For example, if the same company had $10,000 in allowances over the year, then they would further reduce their $185,000 total to $175,000. These transactions can be found in the general ledger under Sales Returns and Allowances. The reductions made on net credit sales up to this point should have only been those returns and allowances made on credit sales. The best way to ensure accuracy in these calculations is to keep these accounts for credit sales separate from those for cash sales. However, many businesses do not keep these accounts. Go back and look at your values for returns and allowances and identify any additions that were related to cash sales rather than credit sales. You will then have to add the value of these sales back into your total. For example, if the previous company determined that $5,000 worth of its returns were actually made on cash sales, it would have to increase its net credit sales value by $5,000. This would give a net credit sales value of $175,000 + $5,000, or $180,000.
Summary: Start with total sales on credit. Reduce credit sales by sales returns. Subtract allowances. Add back in returns and allowances on cash sales.

In one sentence, describe what the following article is about: Snip off any leaves from the stems of your plant. Make your cuts where the leaves meet the stems. This way, you can see the overall form of your tree, remove branches, and create your shape. Dead leaves can take away precious nutrients from the healthy canes. A node is the space on the cane in between 2 leaves. It is best to make your cuts 1814in (0.320.64cm) above where a leaf meets the cane. This way, your roses will grow back healthy and strong. To make your cuts, angle your shears so they are at a 45-degree angle with the stem. Cutting the cane at angle encourages new growth while keeping the plant healthy. Cutting straight across can weaken the plant. Dead canes are dark or brown in color, as opposed to green live canes. When you find brown canes, completely remove them from your tree. This helps your tree continue to grow healthy canes and luscious flowers. The crown of the tree refers to the top of the branches and leaves. If you have any branches that touch together or point towards the middle of the plant, snip them off using your shears. You want all of your branches to grow upwards to create an open structure. Canes growing towards the center make your tree look uneven and unbalanced. Thin, weak growth will not promote healthy, blooming flowers. To keep your tree healthy, cut off any canes thinner than a pencil. This way, your tree will grow new, healthy stems.
Summary: Remove all of the leaves so you can easily see the shape of your tree. Snip the canes 1814in (0.320.64cm) above a leaf node. Make your cuts at a 45-degree angle to keep the stems healthy. Cut away dead and damaged canes starting at the crown of the tree. Get rid of any canes growing inwards or rubbing against another. Snip off any canes less than 38in (0.95cm) in diameter.

In one sentence, describe what the following article is about: When feeling nauseous, sit still in a chair or sofa to prevent yourself from moving in any direction. Motions are detected by various parts of your body, including the inner ear, eyes, muscles, and joints. When these differing parts are not transmitting the same motions to the brain, or when they are not synced, you can start feeling nauseous. Some people find that hanging their head between their knees helps as well. Right after you eat, the food you just ate has not been digested yet. If you lie down before digestion happens, food from the stomach can enter your esophagus and give you a nauseous feeling. It can eventually lead to acid reflux and vomiting. After eating a meal, it is good habit to walk for 30 minutes to help digestion. Nausea can be caused by air quality factors, such as stuffiness or air irritants. Stuffiness can be caused by a poorly ventilated room where dust builds up, leading to blockage of the respiratory system through your nose, lungs, and throat. In addition, cooking smells may irritate you, causing nausea if the area is not properly ventilated. Cold, fresh air can be beneficial relief from these situations. Get outside quickly for fresh air. If you can't, a fan or air conditioning may have a similar effect. Also try opening a window or using a kitchen air vent when cooking to let the smells out. Deep breathing exercises along with peppermint aromatherapy helps reduce nausea and vomiting. Studies have shown that inhaling peppermint oil not only reduced the incidence and severity of nausea and vomiting, but also decreased anti-nausea medication use. You can purchase oils in many grocery, drug, and health stores. You can use the oils to: Sniff from the peppermint oil bottle or use a few drops on a cotton ball, place it in a cup, and inhale. Massage the oil around your abdominal area or chest so you can breathe it in. Mix the oil with water and add it to a spray bottle for home and car use. Add five to 10 drops into a bath before taking it. For those recovering from surgery-induced nausea, studies have shown that deep controlled breathing reduces the occurrence of nausea. To perform these techniques, find a quiet, comfortable place to sit. Take a normal breath followed by a deep breath. Breathe in slowly through your nose, allowing your chest and lower belly to rise as you fill your lungs. Let your abdomen expand fully. Now breathe out slowly through your mouth. You can also breathe out through your nose, if that feels more natural. Try using guided imagery with deep breathing. As you sit comfortably with your eyes closed, blend deep breathing with helpful imagery and perhaps a focus word or phrase that helps you relax. The image can be a vacation spot, a room at home, or some other safe or pleasant place. This can help some people block out nausea and the urge to vomit. For those patients who suffer from chemotherapy-induced nausea, studies have shown improvement from music therapy sessions. Music therapy involves specially trained health professionals, called music therapists, using music to help relieve symptoms. These professionals use different methods with each person, depending on that person's needs and abilities. This method can also lower heart rate and blood pressure, relieve stress, and give a sense of well-being.
Summary:
Sit still. Avoid lying down after eating. Get fresh air. Try peppermint aromatherapy. Use breathing techniques. Undergo music therapy.