Merchandising operation

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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,...

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  • 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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  • 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.

    ppt42p nomoney9 04-04-2017 1 0   Download

  • (BQ) Part 1 book "Principles of accounting" has contents: The role of accounting in starting a business, establishing a business and the balance sheet, operating a business and the income statement, accounting systems, merchandising operations, internal control and cash, current liabilities and payroll,...and other contents.

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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,...

    ppt11p luimotbuoc_4 11-11-2016 1 1   Download

  • 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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  • 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 4 1   Download

  • (BQ) Part 1 book "Principles of accounting" has contents: Uses of accounting information and the financial statements, analyzing business transactions, measuring business income, completing the accounting cycle, the operating cycle and merchandising operations, internal control, contributed capital,...and other contents.

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  • Chapter 5 - Merchandising operations. This chapter introduces the merchandising business and the merchandising income statement. The perpetual inventory system is presented first with the periodic inventory presealed as an alternative. The merchandising work sheet is included as a supplemental objective.

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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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  • After completing this chapter you should be able to: Identify the differences between service and merchandising companies, explain the recording of purchases under a perpetual inventory system, explain the recording of sales revenues under a perpetual inventory system,....and other contents.

    ppt56p cutyhn 05-04-2017 2 2   Download

  • 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 3 1   Download

  • After completing this chapter you should be able to: Identify the differences between a service and merchandising companies, explain the recording of purchases under a perpetual inventory system, explain the recording of sales revenues under a perpetual inventory system,... and other contents.

    pdf74p yenhinguyen0504 06-04-2017 4 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

    ppt0p donna_12345 11-01-2012 51 9   Download

  • 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

  • (BQ) Part 1 book "Survey of accounting" has contents: An introduction to accounting, understanding the accounting cycle, accounting for merchandising businesses; internal controls, accounting for cash, and ethics; accounting for long term operational assets; accounting for liabilities,...and other contents.

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  • 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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