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insulate it from competition and allow it to operate more profitably than hardware stores
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Disadvantages: A large amount of cash is invested in inventory early in the season. The band must pay in advance for an ent
5Disadvantages: A 5% purchase discount does not apply.
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6.106.1 A,B6.3 A,B6.4 A,B6.5 A,B6.6 A,B&Hendry's Boutique/Harry's HaberdasheryùBelow are brief descriptions of each prob
Net cost and gross price methods1Group Assignment - Evaluating an Inventory SystemÈPC Connection uses a perpetual inv
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($5,495 - $5,184) ¸ $5,184 = 6%
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Yes. Sole Mates should take advantage of 1/10, n/30 purchase discounts, even if it must borrow money for a short period of ti
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decrease in net sales of the same stores from one period to the next. By factoring
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30 Strong30 MediumCPI/SUIxA comprehensive problem addressing every learning objective in the chapter. Closely parallels
40 StrongSelecting an Inventory System
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B. Ex. 6.2%Accounts receivable subsidiary ledger
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B. Ex. 6.58Periodic inventory system - determine cost of goods sold
B. Ex. 6.6FPeriodic inventory system - working backwards through the COGS section
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B. Ex. 6.8%Benefit of taking a purchase discount
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7 In the 5 January entry

be allocated among and posted to the appropriate product accounts in the inventory
subsidiary ledger. The information posted should include the cost and quantities of
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the necessary quantities of specific textbooks at the appropriate warehouses and at the
proper time. The need to carefully control the quantity and location of inventory on hand
s
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inventory system is better suited to the issuance of quarterly (or monthly) financial
statements than is a periodic system.;D
(1.8%) (5)8% (2)

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price and then recording any discounts taken by customers in a separate account (Sales
Discounts).¶È&Cost of Goods Sold & & & & & & & & & & & & & & & & & & .Inventory & & & & & & & & & & & & & & & & & & &
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(1) Net sales7(2) Gross profit 7K
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Year Ended7ÿÌThe facts suggest that Toys-4-You uses a perpetual inventory system. Point-of-sale
terminals can maintain a perpetual inventory system at little or no incremental cost. In
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headquarters is provided with information about the weekly profitability of each store
suggests the use of an accounting system that is capable of measuring the cost of goods
sold prior to year-end.)2
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accounting system. An antique cash register is not an electronic device that can
a
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maintained by a bookkeeper who comes in at the end of the month suggests a periodic
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be very knowledgeable as to how quickly various items are selling and the quantity of
each item currently in stock.'/
Sales price - Cost of goods sold#Dollar gross profit ¸ Sales revenue
among the thirty products sold and posted to the appropriate accounts in the inventory
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B. Ex 6.11PROBLEM 6.6A¼The easiest way for a student to solve this problem is to record the journal entries that the accoun
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these taxes are collected from the customer and forwarded by the business to the government. Until the taxes have been se
also called gross profit rate
likely reflecting the effects of the severe economic recession of 2009. Since both companies experienced a decline in compa
the company could not charge such
the remote location appears to
management probably has decided that the benefits of maintaining a perpetual inventory system are not worth the cost. Furth
(2.9%) (5)
240 - $8
810 - $8
($72.3 - $75.0) ÷ $75.0 = (3.6%)&
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MARY'S TVTo record cost of TVs sold.2To record purchase of 8 TVs at gross invoice priceMARY'S TV (concluded)HIP PA
Disadvantages: A large amount of cash is invested in inventory early in the season. The band must pay in advance for an entir
Option #2ãAdvantages: T-shirts are ordered only when inventory levels become depleted. Smaller amounts of cash are inv
5Disadvantages: A 5% purchase discount does not apply.
Option #3 A general journal is capable of recording any type of business transaction. However, recording transactions i
(3.2%) (4)®$50,000 (accrual-based gross profit) - $100,000 (increase in AR) - $250,000 (increase in inventory ) + $300,000 (in
>
[($5,184 ¸ 11.1) - ($4,800 ¸ 10.0)] ¸ ($4,800 ¸ 10.0) = (2.7%)
$
%
.
/
($10.8 - $11.0) ¸ $11.0 = (1.8%)
($11.0 - $11.4) ¸ $11.4 = (3.5%)
6.106.1 A,B6.3 A,B6.4 A,B6.5 A,B6.6 A,B&Hendry's Boutique/Harry's HaberdasheryùBelow are brief descriptions of each probl
Net cost and gross price methods1Group Assignment - Evaluating an Inventory SystemÈPC Connection uses a perpetual inve
1 2
($5,495 - $5,184) ¸ $5,184 = 6%
Å
Yes. Sole Mates should take advantage of 1/10, n/30 purchase discounts, even if it must borrow money for a short period of tim
04
X
Y
\]
a b
¼Under the gross price method, the liability is not recorded at the lowest price at which it can be settled. Hence, management
“
ðGeneral ledger accounts show the total amounts of various assets, liabilities, revenue, and expenses. While these total amoun
t
äThe textbook will discuss some of these variations in Chapter 8. At this point, however, we consider it useful for students to le
¤©
Page 133
(1.1%) (3)>
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586172208
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sales and earnings summaries
decrease in net sales of the same stores from one period to the next. By factoring
this statistic provides a better measure of marketing strategy effectiveness and revenue
MediumCHAPTER 6MERCHANDISING ACTIVITIES1
6Sales Cost of goods sold Manipulating IncomeýIntroduction to both perpetual inventory systems and financial statement ana
and Cash Flow7¸A balance arises in the Purchase Discounts Lost account when the company fails to take advantage of an a
Revenues (4 x $12
alumni
meaning the band receives only 94% of the total proceeds. The band must wait the entire year before the bookstore settles it
Trans-actionNetSales-Cost of
management needs to know precisely how many units are on hand at any time in order to know whether the company can fill
per part a(Loss from inventory "shrinkage" at cost: 0Inventory shrinkage losses for the year
accounts receivable and inventory) result in cash-based metrics of profit being below accrual profit
TX
n/30 cash discount.
30 Strong30 MediumCPI/SUIxA comprehensive problem addressing every learning objective in the chapter. Closely parallels t
40 StrongSelecting an Inventory System
students are asked to determine the amount of shrinkage loss included in the cost of goods sold in a business using a period
research
|Š
and separately records any additional costs incurred as purchase discounts lost.
ô
EXERCISES
B. Ex. 6.2%Accounts receivable subsidiary ledger
B. Ex. 6.58Periodic inventory system - determine cost of goods sold

B. Ex. 6.6FPeriodic inventory system - working backwards through the COGS section
B. Ex. 6.8%Benefit of taking a purchase discount

fraud
n/30 purchase discounts
less 2%Purchase Discounts Lost/Made payment after discount period had expired.30 Minutes
26 Dec.7
Purchased inventory on account; terms
ledger.
000 - $100
Page 134
586172208
000 ¸ $280
the $388
be allocated among and posted to the appropriate product accounts in the inventory
subsidiary ledger. The information posted should include the cost and quantities of
the credit portion of this entry should
Inc. account in SUI's accounts payable subsidiary ledger.
sales per square metert of selling space
in order to service its customers
the necessary quantities of specific textbooks at the appropriate warehouses and at the
proper time. The need to carefully control the quantity and location of inventory on hand
as a listed
this company may issue quarterly financial statements. The perpetual
inventory system is better suited to the issuance of quarterly (or monthly) financial
statements than is a periodic system.;D
it would be impractical for an ice cream truck to utilize a perpetual system
1 January7 Less: Inventory
ledger accounts for inventory and the cost of goods sold are kept perpetually up-to-date. The Inventory account is debited wh
(1.8%) (5)8% (2)
(2.7%) (4)
the cost of offering cash discounts is the resulting reduction in revenue. This cost is measured by initially recording the acco
price and then recording any discounts taken by customers in a separate account (Sales
Discounts).¶È&Cost of Goods Sold & & & & & & & & & & & & & & & & & & .Inventory & & & & & & & & & & & & & & & & & & & .)
the store's gross profit margin is computed as follows: $122

the store's gross profit margin is computed as follows: $222
several of the statistics indicate problems. Both sales per square meter of selling space and comparable store sales have de
it probably would maintain a perpetual inventory system. The primary reason for using a perpetual system is the high unit cos
not its resale value. Thus
¥¦
not all of the shrinkage loss necessarily stems from shoplifting. Other elements of shrinkage are breakage
Ma must be able to charge substantially higher
the company could not charge such
the remote location appears to
Ÿ©
GV
7Sales7º
it appears that customers are relatively satisfied with their purchases ($4 million ÷ $384 million = 1%).¥&¦
the liability will be removed. Sales taxes are applicable only when goods are sold to the final customer; thus
HV
sell the inventory
Page 135
586172208
45
9407per unit ($3
000 of furniture net of the purchase discount.7[Based on a comparison of the above entries
it appears that customers are relatively satisfied with their purchases.25 Easy Income tax expenseDESCRIPTIONS OF PR
net 30 days.7( Inventory
7 Jan. (per part b) & & & & & & & & & & & & %&
management seems to consist of the owners
(1) Net sales7(2) Gross profit 7K
+
7
Year Ended7ÿÌThe facts suggest that Toys-4-You uses a perpetual inventory system. Point-of-sale
terminals can maintain a perpetual inventory system at little or no incremental cost. In
this is the principal reason for using point-of-sale terminals. Also
headquarters is provided with information about the weekly profitability of each store
suggests the use of an accounting system that is capable of measuring the cost of goods
sold prior to year-end.)2
Medium/Paid transportation charge on inbound shipment.2Returned 4 pairs of pants to supplier. (Net cost
5/10
this is a small business that does not have a computerized
accounting system. An antique cash register is not an electronic device that can
the only dollar amount recorded at
the fact that the accounting records are
maintained by a bookkeeper who comes in at the end of the month suggests a periodic
rather than a continuous updating of the inventory account. Finally
as the owner is likely to
be very knowledgeable as to how quickly various items are selling and the quantity of
each item currently in stock.'/
&SIOGO SHOES AND SOLE MATES (concluded)+Paid within discount period balance owed to40 Minutes
Sales price - Cost of goods sold#Dollar gross profit ¸ Sales revenue
the credit to the Inventory control account should be allocated
among the thirty products sold and posted to the appropriate accounts in the inventory
management will want to know the costs of the individual products included in specific sales transactions
cash receipts journal

B. Ex 6.11PROBLEM 6.6A¼The easiest way for a student to solve this problem is to record the journal entries that the account
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BExposeTemplateDeriv’BustomizD2ðÄÔÿÿÿÿËIÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
èBast0{000À20820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËIœÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËI1qÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2Sheet21ÿÿÿÿÿÿÿÿÿÿÿÿ@ÒSheet793ÿÿÿÿPÒSheet78ÿÿÿÿÿÿÿÿÿÿÿÿ`ÒSheet62ÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËI.Oÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
Page 245
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ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËIÔþÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËI5ÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2Sheet65 ÿÿÿÿ€ÒSheet5%ÿÿÿÿÑSheet70ÿÿÿÿÿÿÿÿÿÿÿÿ ÒSheet54ÿÿÿÿ°Ò‚ƒ„…†‡ˆ‰
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËIÙÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
èBast0{000À20820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËIÑÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËI±ÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2Sheet6ÿÿÿÿÿÿÿÿÿÿÿÿÀÑSheet777
ÿÿÿÿÐÒSheet46ÿÿÿÿàÒSheet122$ÿÿÿÿðÓðÄÔÿÿÿÿËIÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
èBast0{000À20820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËIñ²ÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËI?`ÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËILÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
øBas|0{00020820-; C$0046}
BE xposeTemplateDeriv$’Bust0omizD2Sheet53ÿÿÿÿÿÿÿÿÒSheet51ÿÿÿÿÒSheet59ÿÿÿÿ ÒSheet48(ÿÿÿÿ0Ò
ðBasx0{00€020820- C$0046}
Page 246
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BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËIEÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËI_:ÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËIòÂÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
ÿÿÿÿÿÿÿÿ@ÒSheet47ÿÿÿÿÿÿÿÿÿÿÿÿPÒSheet57* ÿÿÿÿ`ÒSheet23#ÿÿÿÿpÒðÄÔÿÿÿÿËIluÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËI"Ýÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËI¿ÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËIÚ ÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2Sheet52ÿÿÿÿÿÿÿÿÿÿÿÿ€ÒSheet3ÿÿÿÿ0ÿÿÿÿÑSheet64ÿÿÿÿÿÿÿÿÿÿÿÿ ÒSheet63+ÿÿÿÿ°Ò
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËIˆÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
èBast0{000À20820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËI½ÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËInÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
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BExposeTemplateDeriv$’BustomizD2Sheet58ÿÿÿÿÿÿÿÿÿÿÿÿÀÒSheet60ÿÿÿÿÿÿÿÿÿÿÿÿÐÒSheet32ÿÿÿÿÿÿÿÿÿÿÿÿàÒSheet33"&ÿÿ
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BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËIt‚ÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËI„ÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËI„ÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2Sheet120ÿÿÿÿ'ÿÿÿÿÓSheet2ÿÿÿÿÑSheet36-ÿÿÿÿÿÿÿÿ ÒSheet121ÿÿÿÿÿÿÿÿÿÿÿÿ0Ó
øBas|0{00020820-; C$0046}
BE xposeTemplateDeriv$’Bust0omizD2ðÄÔÿÿÿÿËI!ÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
èBast0{000À20820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËI8ÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËIŠÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
øBas|0{00020820-; C$0046}
BE xposeTemplateDeriv$’Bust0omizD2Sheet50)ÿÿÿÿÿÿÿÿ@ÒSheet49ÿÿÿÿÿÿÿÿÿÿÿÿPÒSheet561ÿÿÿÿÿÿÿÿ`ÒSheet61!ÿÿÿÿpÒðÄ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËI¶ÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËI”Ìÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËIgÛÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2Sheet43ÿÿÿÿÿÿÿÿÿÿÿÿ€ÒSheet34ÿÿÿÿÿÿÿÿÿÿÿÿÒSheet66ÿÿÿÿÿÿÿÿÿÿÿÿ ÒSheet67.2ÿÿÿÿ
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ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËIÐ•ÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËI7‚ÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
BExposeTemplateDeriv$’BustomizD2ðÄÔÿÿÿÿËI¾ÿÿ#ˆ¶ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿxÿÿMEÿÿÿÿÿÿÿÿÿÿßÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ
ðBasx0{00€020820- C$0046}
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a liability for sales taxes payable does appear in the statement of financial position of the business. (The entry to record the c
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y Hip Pants:;No specific solution is provided for this group assignment.HInventory shrinkage refers to the decrease (shrinkage) in inventory
all types of transactions, it must remain in the accounting department, rather than being located in the field where a specific type of transac
sPurchases & & & & & & & & & & & & .To record purchase of 10 TVs at gross invoice Change in net sales& & & & & & & & & & 7Less: Cos
ontact the company to place orders, and (4) the benefits derived from using a perpetual system outweigh the cost of implementing and mai
assing up the discount is greater than the cost of short-term borrowing.
s, the amounts owed to individual creditors, and the quantities and costs of the specific products in inventory.
d purchases at their gross invoice amounts, this account would not be used, and Purchase Discounts Taken would have appeared in the ad
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and visitors.
the band may experience difficulty in paying for the inventory it purchases.
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and comparable store sales.7mA straightforward comparison of the net cost and gross invoice price methods of recording pu
the company needs to have
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management should reevaluate its marketing strategies.72012-201372011-20127Oct.7Inventory at 31 Dec. 20127Inventory
retail stores normally incur no sales taxes expense.Ÿ¨
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1 Jan. & & & & & & & & & & & & & & & & & & & 74
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;1& ; !;3 -;#' .;$1 ;
a liability for sales taxes payable does appear in the statement of financial position of the business. (The entry to record the co
for specific sales departments
indicating that they were successful in growing revenue at a faster rate than the increase in cost of goods sold.ÀTo have a hi
a dozen minnows) may be difficult
810 = 4.9%&
140 = 8.2%&
810 ÷ 5.7) = (.4%)&
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Hip Pants:;No specific solution is provided for this group assignment.HInventory shrinkage refers to the decrease (shrinkage) in inventory re
l types of transactions, it must remain in the accounting department, rather than being located in the field where a specific type of transact
Purchases & & & & & & & & & & & & .To record purchase of 10 TVs at gross invoice Change in net sales& & & & & & & & & & 7Less: Cost
ntact the company to place orders, and (4) the benefits derived from using a perpetual system outweigh the cost of implementing and main
ssing up the discount is greater than the cost of short-term borrowing.
, the amounts owed to individual creditors, and the quantities and costs of the specific products in inventory. !' ãí * +Accounts re
purchases at their gross invoice amounts, this account would not be used, and Purchase Discounts Taken would have appeared in the adj
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news releases
Ltd.7[Visit the home page of AEON and gather financial information to evaluate sales performance.7Á problem that requires
pays more than the net cost of the goods.IN”˜7Office Today's gross profit is $160 million ($800 million - $640 million). Its gros
000)& & & & & & & & & & & & & & & & & & & & ..72Cost of goods sold (4 x $8
and visitors.
the band may experience difficulty in paying for the inventory it purchases.
TransComm< s accounting records are maintained on commercial accounting software. Virtually all software programs used
at retail Add: Purchases# Cost of goods available for sale Cost of goods sold0Journal entries assuming use of periodic sy
account payable) result in cash-based metrics of profit being above accrual profit. Therefore
1/10
AND CRITICAL THINKING CASES
but not in the income statement of a business that sells only services. The cost of goods sold represents the original cost to t
the company saves 1% by making payment 20 days early. At an annual rate of 12% per year
StrongJournal entries by Siogo Shoes: Accounts Receivable (Sole Mates)Delivery Expense+Paid delivery charges on outboun
000
7Jan7ÿ&Computation of inventory at 6 January:7The operating cycle of a merchandising company consists of purchasing goo
000
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000
000 debit to the Inventory control account should
and comparable store sales.7mA straightforward comparison of the net cost and gross invoice price methods of recording purc
the company needs to have
inventory is not material in this type of business. In the course of a month

not by gross profit. For a merchandising company (or manufacturer) to earn a profit
only businesses that sold a small number of high-cost items could use a perpetual system. For example
& & & 0Less: Cost of goods sold & & & & & & & & & & & & & & & & & & & & & & & (Net sales & & & & & & & & & & & & & & & & & & & & & &
000¸ $223
000 ¸ $380
management should reevaluate its marketing strategies.72012-201372011-20127Oct.7Inventory at 31 Dec. 20127Inventory (3
cost
500 ($159
and employee theft. If the security guard could not eliminate these other types of losses
the liability will be removed. Sales taxes are applicable only when goods are sold to the final customer; thus
retail stores normally incur no sales taxes expense.Ÿ¨
if any
Page 360
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less 2%).7price ($3

000.7BInventory is overstated by $73
Beginning inventory & & & & & & & & & & & & & & & & & & & & & & & & *Add: Purchases & & & & & & & & & & & & & & & & &
1 Jan. & & & & & & & & & & & & & & & & & & & 74
the additional recordkeeping required to maintain a perpetual inventory system simply may not be worthwhile.7aA larger busi
the fact that
HIP PANTS AND SLEEK (concluded)/Paid within discount period balance owed to HipSUIh.SUI (concluded)Accounts Payable
The Frontier Shop has no need for a perpetual inventory system and does not have the resources to maintain one."Manipula
this
a full-time accountant
000 of gross profit under accrual accounting and the breakeven gross profit under a cash-basis system reflects the balances i
purchases journal
Ö¡V»\)ö]d_Ldº0nzªrôÜs&\u¦Ãv
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its gross profit must exceed its expenses (including nonoperating items). Green Bay's gross profit exceeds that of New Engla
perpetual inventory systems were used in auto dealerships and jewelry stores
& & & & & & & & .)Cost of Goods Sold & & & & & & & & & & & & & & & & & & & & ..!Inventory & & & & & & & & & & & & & & & & & & & & & &
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500 - annual cost of the guard $132
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y or for the cost of goods sold. The beginning and ending inventory are determined by a physical count. Purchases are recorded in a Purcha
he potential for a criminal judgment against you and the potential that might have on your life, reputation, career, family etc. Another implica
ce promoting interest in the product. The band receives 100% of all sales proceeds.
portation costs on to its customers and, in fact, enjoys a significant financial benefit from its remote location. The following data support the
Page 516
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and more.7
86
it is essential that these retailers control other expenses (such as advertising expense
000)& & & & & & & & & & & & & & & & & ..7OTo reduce inventory to the quantities reflected in the year-end physical count.Se
000 to a cash-based negative gross profit of ($400
B$Ethics
the liability is not recorded at the lowest price at which it can be settled. Hence
B;Correcting Errors - Recording of Merchandising Transactions

the cost of passing up the discount is greater than the cost of short-term borrowing.
and collecting the sales proceeds from these customers. The assets and liabilities involved in this cycle include cash
Page 517
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a person operating an independent ice cream truck probably has no external reporting responsibilities other than the prepara
000. However
but not in supermarkets.h†7>Today
& & & & & & & & & & & & & & & & & & & #Inventory & & & & & & & & & & & & & & & & & & & & & & & & .+Accounts Payable (Golf World) &
000 = 55%…†
000 = 59%†‡
the low volum< e of sales transactions three or four sales each week makes the record-keeping burden of maintaining a perp
000).i~
Accounts Receivable
Page 518
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4307per unit ($3

000 - $122
you might avail yourself of the "hotline" or other internal reporting channels that the listed company maintains to provide an an
needs to have up-to-date information as to the cost and quantity of goods in inventory and also the cost of goods sold. This in
810 ÷ 5.7) -($8
and accounts payable for Computer Resources. The accounts receivable balance is $100
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s ending inventory).
g them, perhaps in greater proportions over time?7CASE 6.57"Information pertaining to the company's performance is found throughout its
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EXPLORING THE ANNUAL REPORT OF AEON CO. LTD.7PROBLEM 6.6BBPercentage changes in comparable store sales
BProblems (Sets A and B)Problems (continued)`Disadvantages: Maintaining control over cash receipts and inventory is poten
Fraud & Corporate GovernanceInternetCritical Thinking Cases½Special journals are used to record transactions that occur fr
management is not made aware of available discounts that were not taken.)
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ounts Lost & & & & & & & & & & & & & & & & & .. Cash & & & & & & & & & & & & & & & & & & & & & & & & & & .!Cash & & & & & & & & & &
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ending inventory). 7: 0Option #1 results in the band having an excessive amount invested in inventory early in the season. Option #4 re
them, perhaps in greater proportions over time?7CASE 6.57"Information pertaining to the company's performance is found throughout its a
n, evaluate customer satisfaction, interpret the meaning of several accounts, and identify the accounts in the store s operating cycle.7¢In thi
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EXPLORING THE ANNUAL REPORT OF AEON CO. LTD.7PROBLEM 6.6BBPercentage changes in comparable store sales r
84
and insurance expense) in order to remain profitable.7ŽUsers of financial statements often compute changes in gross profit r
BProblems (Sets A and B)Problems (continued)`Disadvantages: Maintaining control over cash receipts and inventory is potent
in fact
management has a policy of taking all available cash discounts. Therefore
Fraud & Corporate GovernanceInternetCritical Thinking Cases½Special journals are used to record transactions that occur fre
management is not made aware of available discounts that were not taken.)
and inventory. 7§In the first entry on 10 January
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matched with (offset against) the sales revenue of the current period. Freight charges on inbound shipments are part of the c
unts Lost & & & & & & & & & & & & & & & & & .. Cash & & & & & & & & & & & & & & & & & & & & & & & & & & .!Cash & & & & & & & & & & &
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less 2%).7&Accounts Payable (City One Industries)7price ($3

000).7?Accounts payable is understated by $49
000 and the cash-basis loss of $122
and monthly reports measuring the profitability of the individual sales departments. In addition
140 ÷ 5.1) = (3.2%)6.16.26.3B. Ex 6.1B. Ex 6.6SOLUTIONS TO BRIEF EXERCISESB. Ex 6.7JTo close the accounts contribu
and e are on the next page.ðCPI probably would use a perpetual inventory system. The items in its inventory have a high per
000 ($100
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tual inventory system but not under a periodic inventory system. Under a perpetual inventory system, each purchase and sale of individual
by management, but may use estimating techniques such as the gross profit method or the retail method in interim financial statements.Yl
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s.
the debit to the Accounts Receivable control account should be posted to the Air Company account in SUI's accounts receiva
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= gross profit margin
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5
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& & ..Cost of Goods Sold& & & & & & & & & ..Income Summary& & & & & & & & & & & & & ..+The Frontier Shop would probably use a perio
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the inventory account balance on the statement of financial position is only updated when a physical inventory count is taken
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ual inventory system but not under a periodic inventory system. Under a perpetual inventory system, each purchase and sale of individual in
y management, but may use estimating techniques such as the gross profit method or the retail method in interim financial statements.Yl
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may indicate weakening customer demand or intensified price competition.7
an increase in net sales is not always good

management will take corrective action to assure that the company does take advantage of future discount opportunities.¼Ye
the debit to the Accounts Receivable control account should be posted to the Air Company account in SUI's accounts receivab
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sell the inventory

as a matter of practical convenience
gross profit margin
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000/pr.).7+Reduce cost of goods sold for cost of goods7returned (10 pr. X $600/pr.).72Collected amount due
000 - $49
000 (16 units x $8
(2) how much goods to order
& ..Cost of Goods Sold& & & & & & & & & ..Income Summary& & & & & & & & & & & & & ..+The Frontier Shop would probably use a period
and also will want to keep track of the items in stock. The company also has a computer-based accounting system
000 + $200
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which generally only occurs on a yearly basis. Please note that the inventory balance cannot be computed by adding the $2
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tracked. Under a periodic inventory system, the actual physical quantity of inventory items on hand is only determined at the time that a ph
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8Analysis
Add: Cost of goods purchased & & & & & & & & & & & .7†Buyers
and a decrease is not always bad. ÜSupermarket chains account for millions of fast selling items
n/60 cash discounts even if it must borrow the money to do so at an annual rate of 13%. Paying 50 days earlier and taking th
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and convert the receivable from the sale

included in the cost of goods sold during the period.7lEven companies that use a perpetual inventory system will generally co
000
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less $10
000).7!Sales is understated by $150
000) of unsold inventory still held by CUTS. Under a cash-basis system
and (3) which products to advertise in special sales.7
em. Several factors
a full-time accountant
000). The accounts payable balance is $300
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communicationA cost-benefit analysis4
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000 return and less7.1% cash discount on remaining $90

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000 of inventory purchases to the beginning inventory balance
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8General Journal Beginning InventoryEndingGoodsSoldGrossP‚ƒ„…†‡ˆ‰Š‹ŒŽ‘’“”•–—˜™š›œžŸ ¡¢£¤¥¦§¨©ª«¬®¯
incur a cost when discounts are lost
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into cash. Cash

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000 balance.7)Sold goods on account; terms

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and then subtracting the $4
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less return and less 1%ÕStudents are to visit two local businesses to gain an understanding of the inventory systems in use.
not when they are taken. Therefore
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buyers design their accounting systems to measure any discounts lost. This is accomplished by initially recording the accoun
and integrated computer networking with major suppliers.&Entries in the accounts of Golf World:>Paid account payable to Go
6Evaluating inventory systemseThis is equivalent to an investment with a rate of return of approximately 29% (4% ´ 365¤50 =
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and Inventory are the accounts that comprise the store's operating cycle.7ÃWhile Sam's Supermarkets has increased its ove
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n/30.71To record cost of goods sold (100 pr. X $600/pr.)7½%cost

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000 in sales. The inventory account balance is generally stated at the cost of the inventory items purchased
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net of any allowable cash discounts. This practice means that any discounts lost must be recorded in a separate expense acc
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several of the statistics indicate problems. Both sales per square meter of selling space and comparable store sales have dec
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$990 per pair ($1

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management should reevaluate its marketing strategies.7-Change in net sales per square meter& & & & & & & & & 7July7ÿJu
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the person maintaining the journal usually does not require an extensive background in accounting. Also
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less 1%)7"$990 per pair x 10 pairs = $9

the journal may be located in the field where the transactions occur.No time estimate15 Minutes
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50 000 ( 000 000). The inventory balance is $1 200
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000). The accounts payable balance is $1 500
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the size of Toys-4-You 86 retail stores suggests a publi< cly owned corporation with quarterly reporting obligations.ÿThe fact
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FA2e Chapter06 Solutions Manual

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5Disadvantages: A 5% purchase discount does not apply.

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($11.0 - $11.4) ¸ $11.4 = (3.5%)

B. Ex. 6.2%Accounts receivable subsidiary ledger

B. Ex. 6.58Periodic inventory system - determine cost of goods sold

B. Ex. 6.8%Benefit of taking a purchase discount

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ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿßþÊÿÿÿÿÿÿÿÿxÿÿÿÿ¨°Attribute VB_Name = "She@et1"

ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿßþÊÿÿÿÿÿÿÿÿxÿÿÿÿ©°Attribute VB_Name = "She€et37"

ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿßþÊÿÿÿÿÿÿÿÿxÿÿÿÿ©°Attribute VB_Name = "She€et20"

ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿßþÊÿÿÿÿÿÿÿÿxÿÿÿÿ©°Attribute VB_Name = "She€et79"

ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿßþÊÿÿÿÿÿÿÿÿxÿÿÿÿ©°Attribute VB_Name = "She€et78"

ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿßþÊÿÿÿÿÿÿÿÿxÿÿÿÿ©°Attribute VB_Name = "She€et62"

ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿßþÊÿÿÿÿÿÿÿÿxÿÿÿÿ¨°Attribute VB_Name = "She@et5"

ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿßþÊÿÿÿÿÿÿÿÿxÿÿÿÿ©°Attribute VB_Name = "She€et70"

ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿßþÊÿÿÿÿÿÿÿÿxÿÿÿÿ©°Attribute VB_Name = "She€et54"

ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿßþÊÿÿÿÿÿÿÿÿxÿÿÿÿ¨°Attribute VB_Name = "She@et6"

ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿßþÊÿÿÿÿÿÿÿÿxÿÿÿÿ©°Attribute VB_Name = "She€et77"

ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿßþÊÿÿÿÿÿÿÿÿxÿÿÿÿ©°Attribute VB_Name = "She€et46"

ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿßþÊÿÿÿÿÿÿÿÿxÿÿÿÿª°Attribute VB_Name = "Sheet122"

ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿßþÊÿÿÿÿÿÿÿÿxÿÿÿÿ©°Attribute VB_Name = "She€et51"

ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿßþÊÿÿÿÿÿÿÿÿxÿÿÿÿ©°Attribute VB_Name = "She€et59"

ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿßþÊÿÿÿÿÿÿÿÿxÿÿÿÿ©°Attribute VB_Name = "She€et48"

ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿßþÊÿÿÿÿÿÿÿÿxÿÿÿÿ©°Attribute VB_Name = "She€et47"

ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿßþÊÿÿÿÿÿÿÿÿxÿÿÿÿ©°Attribute VB_Name = "She€et57"

ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿßþÊÿÿÿÿÿÿÿÿxÿÿÿÿ©°Attribute VB_Name = "She€et23"

ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿßþÊÿÿÿÿÿÿÿÿxÿÿÿÿ¨°Attribute VB_Name = "She@et3"

ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿßþÊÿÿÿÿÿÿÿÿxÿÿÿÿ©°Attribute VB_Name = "She€et64"

ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿßþÊÿÿÿÿÿÿÿÿxÿÿÿÿ©°Attribute VB_Name = "She€et63"

ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿßþÊÿÿÿÿÿÿÿÿxÿÿÿÿ©°Attribute VB_Name = "She€et60"

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