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LESSON 14-3

LESSON 14-3. Planning and Recording a Merchandise Inventory Adjustment. MERCHANDISE INVENTORY. page 415. 3. 3. ANALYZING AND RECORDING A MERCHANDISE INVENTORY ADJUSTMENT. page 416. 2. 1. 1. Write the debit amount. 2. Write the credit amount.

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LESSON 14-3

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  1. LESSON 14-3 Planning and Recording a Merchandise Inventory Adjustment

  2. MERCHANDISE INVENTORY page 415 LESSON 14-3

  3. 3 3 ANALYZING AND RECORDING A MERCHANDISE INVENTORY ADJUSTMENT page 416 2 1 1. Write the debit amount. 2. Write the credit amount. 3. Label the two parts of this adjustment with a small letter d in parentheses. LESSON 14-3

  4. Merchandise Inventory Jan. 1 Bal. 294,700.00 Adj. (d) 4,200.00 (New Bal. 298,900.00) Income Summary Adj. (d) 4,200.00 ANALYZING AN ADJUSTMENT WHEN ENDING MERCHANDISE INVENTORY IS GREATER THAN BEGINNING MERCHANDISE INVENTORY page 417 LESSON 14-3

  5. TERM REVIEW page 418 • merchandise inventory LESSON 14-3

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