Merchandising companies

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  • After reading the material in this chapter, you should be able to: Describe the operating cycle of a merchandising company, understand the components of a merchandising company's income statement, account for purchases and sales of merchandise in a perpetual inventory system, explain how a periodic inventory system operates,...

    ppt20p luimotbuoc_4 11-11-2016 2 1   Download

  • Chapter 6 - Inventory and cost of goods sold. After completing this chapter, students will be able to: Trace the flow of inventory costs from manufacturing companies to merchandising companies, understand how cost of goods sold is reported in a multiple-step income statement, determine the cost of goods sold and ending inventory using different inventory cost methods, explain the financial statement effects and tax effects of inventory cost flow assumptions,…

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  • Chapter 5: Merchandising operations. After completing this chapter you should be able to: Describe merchandising activities and identify income components for a merchandising company, identify and explain the inventory asset and cost flows of a merchandising company.

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  • After completing this chapter you should be able to: Describe merchandising activities and identify income components for a merchandising company, identify and explain the inventory asset and cost flows of a merchandising company, compute the acid-test ratio and explain its use to assess liquidity,...

    ppt41p hihihaha2 03-12-2016 1 1   Download

  • After studying this chapter you will be able to understand: Describe a merchandiser’s cost of goods sold, how do we compute gross profit for a merchandising company? Explain why use of the perpetual inventory system has dramatically increased; identify which items are subtracted from the list amount and not recorded when computing purchase price: freight-in, trade discount, purchase discount, purchase return;...

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  • Chapter 6 – Accounting for merchandising activities. After reading the material in this chapter, you should be able to: Describe the operating cycle of a merchandising company, define subsidiary ledgers and explain their usefulness, account for purchases and sales of merchandise in a perpetual inventory system, explain how a periodic inventory system operates,...

    ppt68p tangtuy18 12-07-2016 5 2   Download

  • Chapter 4 - Reporting and analyzing merchandising operations. When you finish this chapter, you should: Describe merchandising activities and identify income components for a merchandising company, identify and explain the inventory asset and cost flows of a merchandising company, compute the acid-test ratio and explain its use to assess liquidity, compute the gross margin ratio and explain its use to assess profitability.

    ppt13p nhanmotchut_5 02-11-2016 1 1   Download

  • Chapter 4 - Accounting for merchandising operations. After completing this chapter, students will be able to: Describe merchandising activities and identify income components for a merchandising company, identify and explain the inventory asset and cost flows of a merchandising company, compute the acid-test ratio and explain its use to assess liquidity,...

    ppt11p luimotbuoc_4 11-11-2016 1 1   Download

  • Chapter 5 - Accounting for merchandise operations. After completing this chapter you should be able to: Describe merchandising activities and identify income components for a merchandising company, identify and explain the inventory asset and cost flows of a merchandising company, compute the acid-test ratio and explain its use to assess liquidity,...

    ppt18p hihihaha10 06-02-2017 1 0   Download

  • Those assets that a company: 1. Intends to sell in the normal course of business. 2. Has in production (work in process) for future sale. 3. Uses currently in the production of goods to be sold (raw materials). 8-3 Types of Inventories Types of Inventory Merchandise Inventory Goods acquired for resale Manufacturing Inventory •Raw Materials •Work-in-Process •Finished Goods 1 .8-4 Inventory Cost Flows Raw Materials Work in Process Finished Goods

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  • The last 30 years have been tough on the image of telemarketing. Even though most companies are reputable, most callers are honest and most products and services offer good value, more often than not prospects have very bad things to say about being contacted by phone. I think this is good news. For those of us willing to use fresh approaches, the road is very clear. It’s pretty easy to set ourselves above “stereotypical telemarketers.

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  • Traditional retailing (bricks and mortar) itself has been witness to numerous realignments; the dawning of the Internet has forced a fundamental reexamination of the value notion as viewed from the consumer’s perspective. Retailing itself has been dynamic in its format. From a historical traveling caravan, to a mail order behemoth created by the ingenuity of Sears, Roebuck & Co.

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  • We will look at inventory for two classes of businesses. For merchandising companies like Wal-Mart, goods are acquired from a supplier for resale to the final consumer. In a manufacturing operation, the company normally has three inventories.

    ppt88p phantuannam 03-08-2013 33 4   Download

  • Little-Bug Corp International publishes children’s books. Following are facts you need to prepare Little-Bug Corp’s August bank reconciliation: Balance per company records at end of month $217,932.36 Bank service charge for the month 132.00 NSF check returned with bank statement 4,321.98 Note collected by the bank during the month 135,000.00 Outstanding checks at month end 94,660.71 Interest on note collected during the month 13,500.00 Balance per bank at end of month 432,671.97 Deposit in transit at month end 23,967.12...

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  • Chapter 5 - Merchandising & multi-step income statement. The main contents of this chapter include all of the following: 3 basic types of companies: service businesses, merchandiser, manufacturer; income statement: multiple step format; inventory methods;...

    ppt33p estupendo4 24-08-2016 10 1   Download

  • Chapter 14 - Managerial accounting concepts and principles. After you have read this chapter you should be able to: Explain the purpose and nature of, and the role of ethics in, managerial accounting, describe accounting concepts useful in classifying costs, define product and period costs and explain how they impact financial statements, explain how balance sheets and income statements for manufacturing and merchandising companies differ, explain manufacturing activities and the flow of manufacturing costs, describe trends in managerial accounting,...

    ppt19p luimotbuoc_4 11-11-2016 2 1   Download

  • After studying this chapter you will be able to understand: Explain the purpose and nature of, and the role of ethics in, managerial accounting, describe accounting concepts useful in classifying costs, define product and period costs and explain how they impact financial statements, explain how balance sheets and income statements for manufacturing and merchandising companies differ.

    ppt50p hihihaha3 12-12-2016 4 1   Download

  • Chapter 18 - Managerial accounting concepts and principles. After completing this chapter you should be able to: Explain the purpose and nature of, and the role of ethics in, managerial accounting, describe accounting concepts useful in classifying costs, define product and period costs and explain how they impact financial statements, explain how balance sheets and income statements for manufacturing and merchandising companies differ.

    ppt17p hihihaha10 06-02-2017 0 0   Download

  • In October 1993, Brian Shortland of Woolworths plc was considering the results of a 12 month project in which he had reviewed the supply chain systems operated by the company for sourcing merchandise from South East Asia. It was clear that a major overhaul of the company’s operation was required and he was contemplating how best to present the results of his review and his recommendations for improvements to the next Woolworths’ Board Meeting which would be held in ten weeks time.

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  • When it comes to finance, American companies appear to be getting a clue. From 1988 to 1996, they reduced the amount of money they spent on basic accounting and financial chores from 2.2 percent of their annual revenues down to 1.4 percent. That's a 36 percent savings. company's finances must be managed. In fact, there isn't a single department, division, work unit, or employee who doesn't come into contact with a company's finances. Assets and liabilities, and revenues and expenses, are affected every time an employee is hired, merchandise is moved, or paperwork is pushed....

    pdf268p haiduong_1 03-04-2013 38 13   Download

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