Merchandising operations - PowerPoint PPT Presentation

Session 8 Merchandising Operations

Session 8 Merchandising Operations. Merchandising Operations. Basic Flow Purchase of Inventory Sales of Merchandise Inventory Systems Merchandising Transactions F/S Overview. Inventory Methods. Perpetual Revenue and COGS—on-going B + I - O = E Periodic

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Prepared by Coby Harmon University of California, Santa Barbara Westmont College

Prepared by Coby Harmon University of California, Santa Barbara Westmont College. 5. Accounting for Merchandising Operations. Learning Objectives After studying this chapter, you should be able to: [1] Identify the differences between a service and merchandising companies.

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Chapter 5-4

Accounting for Merchandising Operations. Completing the Accounting Cycle Adjusting entries Closing entries Summary of merchandising entries. Recording Purchases of Merchandise Freight costs Purchase returns and allowances Purchase discounts. Recording

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