'Sales discounts' diaporamas de présentation

Accounting for Merchandising Businesses

Accounting for Merchandising Businesses. Chapter 6. Learning Objectives. Distinguish between the activities and financial statements of service and merchandising businesses. Describe and illustrate the financial statements of a merchandising business.

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Accounting for Merchandising Businesses

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Accounting for Merchandising Businesses

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Skyline College

Chapter. 9. Skyline College. Journal Flow Chart. Does the transaction involve cash?. YES. NO. Was cash RECEIVED?. Was inventory PURCHASED?. NO. NO. YES. YES. Record the transaction in the CASH RECEIPTS (CRs) Journal. Record the transaction in the CASH DISBURSEMENTS

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Receivables and Inventories

Lecture 22. Chapter 6. Receivables and Inventories. Learning Objectives. 1. Describe the common classifications of receivables. 2. Describe the nature of uncollectible receivables. 3. Describe methods of estimating uncollectible receivables.

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Module 6

Module 6. Inventory and Accounting for Merchandisers. Learning Objectives. Merchandising Activities. Computing Net Income. Merchandiser. Service Company. Net Sales. Revenue. Cost of Goods Sold. Gross Profit. Operating Expenses. Operating Expenses. Net Income. Net Income.

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Quiz will occur on Thursday March 27 or Friday.

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GLENCOE / McGraw-Hill

GLENCOE / McGraw-Hill. Cash Receipts, Cash Payments, and Banking Procedures. Cash Receipts. Section Objectives. Record cash receipts in a cash receipts journal. Account for cash short or over. Post from the cash receipts journal to subsidiary and general ledgers. Page. 292.

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Chapter 5

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Chapter 6

Chapter 6. Internal Control, Cash, and Merchandise Sales. PowerPoint Authors: Brandy Mackintosh Lindsay Heiser. Learning Objective 6-1. Distinguish among service, merchandising, and manufacturing operations. Operating Cycles. Make Products. Collect Cash. Incur Operating Expenses.

643 views • 54 slides

Practical Issues in Cash and Receivable

PART II: Corporate Accounting Concepts and Issues. Lecture 08. Practical Issues in Cash and Receivable. Instructor Adnan Shoaib. Learning Objectives. Identify items considered cash. Indicate how to report cash and related items.

795 views • 49 slides

Practical Issues in Cash and Receivable

PART II: Corporate Accounting Concepts and Issues. Lecture 08. Practical Issues in Cash and Receivable. Instructor Adnan Shoaib. Learning Objectives. Identify items considered cash. Indicate how to report cash and related items.

633 views • 49 slides

Chapter 6

Chapter 6. Internal Control, Cash, and Merchandise Sales. PowerPoint Authors: Brandy Mackintosh Lindsay Heiser. Learning Objective 6-1. Distinguish among service, merchandising, and manufacturing operations. Operating Cycles. Make Products. Collect Cash. Incur Operating Expenses.

725 views • 44 slides

CHAPTER TWELVE

CHAPTER TWELVE. INTRODUCTION TO MERCHANDISING BUSINESSES: PURCHASES. INTRODUCTION TO MERCHANDISING BUSINESSES: PURCHASES. Objectives:. 1. Apply the procedure for checking the accuracy of invoices. 2. Use an unpaid invoice file .

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Chapter 11

Chapter 11. Merchandise Sales and Accounts Receivable. LO1. Learning Objective 1 Analyze and record transactions for merchandise sales. Merchandising companies sell products , also called goods. They can be either wholesalers or retailers. Manufacturer. Wholesaler. Retailer.

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ACTG 2110

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ACTG 2110

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Income Statement

Income Statement. Multi-Step vs. Single-Step Income Statement. a Sales - Sales returns - Sales Discounts b Net sales - Cost of Sales c Gross profit - Operating expenses d Income from operations + Other revenue/gains - other expenses/losses.

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Sales Discounts

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Chapter 8

Chapter 8. Accounting for Merchandising Operations in Hospitality. 8-1 Merchandise Purchase Entries for a Merchandiser (Perpetual System). 8-2 Revenue Entries for a Merchandiser. 8-3 Work Sheet for a Merchandiser. Procedure:

150 views • 4 slides