Recording sales returns

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  • In this book, I take you through the continuous cycle of bookkeeping, which begins with setting up your company’s books, developing a list of your company’s accounts (Chart of Accounts; see Chapter 3), developing your company’s General Ledger (which summarizes all the activity in a company’s accounts; see Chapter 4), and developing your company’s journals (which give details about all of a company’s financial transactions; see Chapter 5).

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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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  • 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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  • Strong capital returns are not only apparent within new developments as Bennelong and the Cove have also been analysed for their resale prowess. Bennelong was completed in 1999 and the Cove was fi nished in 2003. Bennelong has recorded a total 164 apartment resales, with some apartments changing hands up to three times. Five apartments transacted at a loss and one apartment was resold at the same price. Eight sales have resulted in a capital gain in excess of 100%. One sale achieved an outstanding 198% capital gain achieved between April 1999 and February 2008.

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