Merchandising operation

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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 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.

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  • 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,...

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  • Lecture "International accounting - Chapter 4: Merchandising operations" has content: What are merchandising operations, accounting for inventory in the perpetual system, adjusting and closing the accounts of a merchandiser, preparing a merchandiser’s financial statements, three ratios for decision making.

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  • Your goals for this “merchandising” chapter are to learn about: Merchandising businesses and related sales recognition issues. Purchase recognition issues for the merchandising business. Alternative inventory system: The perpetual method. Enhancements of the income statement. The control structure.

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  • Andre Sampri Sporting Goods Store purchases sporing goods merchandise on account from various vendors. Below is an invoice from Tennis Wear World. Prepare Andre Sampri’s journal entries for each of the following transactions, assuming use of a periodic inventory system and the “gross method” of recording: To record the invoice on May 15. To record the return of the Summer Fun collection on May 17. To record the payment of the balance due if payment occurred on May 20. To record the payment of the balance due if payment occurred on May 30....

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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 1 1   Download

  • Số tiền một doanh nghiệp kiếm được từ bán hàng hóa được gọi là doanh thu bán hàng Hàng tồn kho đã được bán cho khách hàng được gọi là giá vốn hàng bán

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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 4 2   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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  • Alpine Medical Corporation (AMC) accepts credit card payments from its patients. Following are the batched transactions for May 19. 1) Total charges on MoreMoney and Wind credit cards were $42,000. These cards are “bank cards” and AMC receives daily cash settlement directly to its bank account, net of service charges of 1.5%. 2) Total charges on EuropeanExpress cards were $6,000. This card is not a bank card, and settlement does not occur until approximately two weeks following the date of the transaction.

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  • Jill Hansen owns Interior Designs, a furniture store. One of her most popular items is a leather recliner. Following is the recliner inventory activity for August. The recliners on hand at August 1 had a unit cost of $280.

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  • 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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  • 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 32 4   Download

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