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Current Assets

Current Assets

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Published by bookboon

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Published by: bookboon on Nov 23, 2009
Copyright:Attribution Non-commercial

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05/15/2013

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WWW.BOOKBOON.COM
FREE STUDY BOOKS
FREE STUDY BOOKS
CURRENT ASSETS
LARRY M. WALTHER & CHRISTOPHER J. SKOUSEN
 
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Current Assets© 2009 Larry M. Walther, under nonexclusive license to Christopher J. Skousen & Ventus Publishing ApS All material in this publication is copyrighted, and the exclusiveproperty of Larry M. Walther or his licensors (all rights reserved).ISBN 978-87-7681-485-4 
 
Current Assets 3Contents
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Contents
Part 1. Special Issues for Merchants1. The Merchandising Operation - Sales
1.1 Sales1.2 Sales Returns and Allowances1.3 Trade Discounts1.4 Credit Cards1.5 Cash Discounts
2. Purchase Considerations for Merchandising Business
2.1 Merchandise Acquisition2.2 Periodic Inventory System2.3 Purchase Returns and Allowances2.4 Cash Discount2.5 Gross Recording of Purchases/Discounts2.6 Net Recording of Purchases/Discounts Lost2.7 Comparison of Gross vs. Net2.8 Freight Charges2.9 The Calculation of Net Purchases2.10 Cost of Goods Sold2.11 Detailed Income Statement for Merchandise Operation2.12 Closing Entries
3. Alternative Inventory System

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