Retailer

Jobber
A jobber serves as a middleman in the sale of goods by buying products from wholesalers and reselling them to retailers. Unlike brokers or agents who sell on behalf of others, jobbers purchase goods themselves before resale.
Merchant
A merchant is an individual or business engaged in the purchase and sale of goods for the purpose of earning a profit. Under the Uniform Commercial Code (UCC), the term can also apply to various parties beyond traditional retail.
Vendor
A vendor is a seller, particularly one involved in the sale of real estate, but also encompassing suppliers, retailers, or street peddlers.
Volume Merchandise Allowance
A manufacturer's discount offered to a retailer or wholesaler for buying large quantities of merchandise, encouraging bulk purchasing and long-term business relationships.

Accounting Terms Lexicon

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