MB-310 Practice Question: Implement and Manage Accounts Payable and Expenses
A vendor invoice is entered with a total of $10,000. The vendor offers a cash discount of 1% if paid within 10 days. The invoice is paid on day 8. The payment journal is created without manually adjusting the amount. What will be the result when the payment is posted?
⚠ Common exam trap
The trap here is thinking that the cash discount must be manually applied or that it is posted as a vendor credit, when it is automatically calculated and posted to a separate discount account.
Answer choices
Why each option matters
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
The payment will be $9,900 and the discount of $100 will be posted to the cash discount account.
When a vendor has a cash discount code and payment is made within the discount period, the system automatically reduces the payment amount by the discount and posts the discount to the cash discount ledger account. In this scenario, the payment becomes $9,900 and $100 is posted to the discount account. Manual adjustment is not required.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
The payment will be $10,000 and the discount will be ignored because the invoice was not marked for discount.
Why it's wrong here
The system automatically applies the discount if the vendor has a cash discount code and the payment is made within the discount period. There is no need to manually mark the invoice for discount. The discount is calculated based on the invoice terms and vendor setup, so it will not be ignored.
- ✓
The payment will be $9,900 and the discount of $100 will be posted to the cash discount account.
Why this is correct
When the invoice is paid within the discount period, Dynamics 365 Finance automatically calculates the cash discount based on the vendor's cash discount code. The payment amount is reduced to $9,900, and the $100 discount is posted to the designated cash discount ledger account. This is the standard behavior when the vendor has a cash discount code and the payment date qualifies.
- ✗
The payment will be $9,900 but the discount will be posted as a debit to the vendor account.
Why it's wrong here
The cash discount is not posted to the vendor account as a debit. Instead, it is posted to a separate cash discount ledger account to track discounts taken. The vendor account is reduced by the payment amount and the discount amount. Debiting the vendor account would incorrectly increase the vendor balance instead of reducing it.
- ✗
The payment will be $10,000 and the discount will be posted as a separate credit to the vendor.
Why it's wrong here
The system automatically applies the cash discount when the payment date falls within the discount period, provided the vendor has a cash discount code assigned. It does not post the full payment and then credit the vendor separately. The discount reduces the payment amount and is posted to the cash discount ledger account, not as a vendor credit.
About these practice questions
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JA
Written and reviewed by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
Last reviewed September 2026 · checked against the official Microsoft exam blueprint
This MB-310 practice question is part of Courseiva's free Microsoft certification practice question bank. Courseiva provides original exam-style practice questions with explanations, topic-based practice, mock exams, readiness tracking, and study analytics to help learners prepare for the MB-310 exam.