Which of the following events is not recorded in a company’s accounting records?
a) Issuing a note in exchange for cash.
b) Performs services for a customer on account.
c) A collection of cash in advance from a customer.
d) Discussing with a customer the services a company offers.
e) The owner withdraws cash for personal use.
Option d is correct i. e.. Discussing with a customer the services a company offers, as companies any of the resources / obligation / expense / revenue are not affecting, if there is a increase or decrease in any of previously mentioned events, then transactions are recorded.