REGISTRATION AND CONTROL OF MERCHANDISE OPERATIONS

ANALYTICAL PROCEDURE
HOME DISTRIBUTOR
POSITION SUBSCRIP MUST HAVE
1 Box TION $ $ 150,000.00
Banks $ 300,000.00
Inventories $ $ 750,000.00
Inventories $ 400,000.00
Documents receivable 350,000.00
200,000.00
Furniture
Re delivery $ 500,000.00
Suppliers $ 400,000.00
Notes payable Capital $ 1,250,000.00
2 Banks $ 400,000.00
Sales $ 400,000.00
3 Customers $ 300,000.00
Sales $ 300,000.00
4 Documents receivable $ 190,000.00
Sales $ 190,000.00
5 Shopping $ 300,000.00
Banks $ 300,000.00
6 Shopping $ 200,000.00
Suppliers $ 200,000.00
7 Shopping $ 100,000.00
Notes payable $ 100,000.00
8 Suppliers $ 10,000.00
Returns on purchases $ 10,000.00
9 Returns on sales $ 5,000.00
Customer $ 5,000.00
Setting 1 Sales $ 5,000.00
Returns on sales $ 5,000.00
Adjustme Returns on purchases $ 10,000.00
nt 2 Purchases $ 10,000.00
Setting 3 Shopping $ 750,000.00
Inventories $ 750,000.00
Adjustme Inventories $ 765,000.00
nt 4 Shopping $ 765,000.00
Adjustme Sales $ 575,000.00
nt 5 Shopping $ 575,000.00
Adjustme Sales $ 310,000.00
nt 6 Profit and loss $ 310,000.00
Equal sums $ 6,070,000.00 $ 6,070,000.00
$ 150,000.00

$ 300,000.00 $ 300,000.00 $ 750,000.00 $ 750,000.00

$ 400,000.00 $ 765,000.00
$ 700,000.00 $ 300,000.00
$ 400,000.00

Document s receivable Mobi liary Equipment de cast

$ 400,000.00 $ 350,000.00 $ 200,000.00
$ 190,000.00
$ 590,000.00

¨Suppliers Notes payable Capital

$ 10,000.00 $ 500,000.00 $ 400,000.00 $ 1,250,000.00
$ 200,000.00 $ 100,000.00
$ 10,000.00 $ 700,000.00 $ 500,000.00
$ 690,000.00

Sales Customers Shopping

$ 5,000.00 $ 400,000.00
$ 575,000.00 $ 300,000.00
$ 190,000.00
$ 580,000.00 $ 890,000.00
$ 310,000.00 $ 310,000.00
Returns on purchases
$ 10,000.00 $ 10,000.00
$ 300,000.00 $ 5,000.00 $ 300,000.00 $ 10,000.00
$ 295,000.00 $ 200,000.00 $ 765,000.00
$ 100,000.00
$ 750,000.00
$ 1,350,000.00 $ 775,000.00
$ 575,000.00 $ 575,000.00
Returns s/Sales Profit and loss
$ 5,000.00 $ 5,000.00 $ 310,000.00

Box Banks Inventories

 EXERCISE 6
POSITION SUBSCRIP MUST HAVE
1 Cash Banks TION $ 200,000.00
Inventories $ 150,000.00
$ 900,000.00

$ 200,000.00
Notes payable Capital $ 1,050,000.00
2 Banks $ 796,000.00
Discount on sales $ 4,000.00
Sales $ 800,000.00
3 Shopping $ 700,000.00
Banks $ 697,000.00
Discounts s/purchases $ 3,000.00
4 Purchase costs $ 750.00
Banks $ 750.00
5 Cost of ve nta $ 2,000.00
Banks $ 2,000.00
Setting 1 Sales $ 4,000.00
Discounts on sales $ 4,000.00
Adjustment Shopping $ 750.00
2 Purchase costs $ 750.00
Setting 3 Purchase discounts $ 3,000.00
Shopping $ 3,000.00
Adjustment Shopping $ 900,000.00
4 Inventories $ 900,000.00
Adjustment Inventories $ 750,000.00
5 Shopping $ 750,000.00
Adjustment Sales $ 847,750.00
6 Shopping $ 847,750.00
Adjustment $ 51,750.00
7 Profit and loss Sales $ 51,750.00
Adjustment Profit and loss $ 2,000.00
8 Cost of sales $ 2,000.00
Equal sums $ 5,312,000.00 $ 5,312,000.00
 Box Banks $ 246,250.00
$ 200,000.00 $ 150,000.00 $ 697,000.00
$ 796,000.00 $ 750.00 Inventories
$ 2,000.00 $ 900,000.00 $ 900,000.00
$ 946,000.00 $ 699,750.00 $ 750,000.00

Notes payable
$ 200,000.00

Capital
$ 1,050,000.00

Sales
 $ 4,000.00 $ 800,000.00
$ 847,750.00
$ 851,750.00 $ 800,000.00
$ 51,750.00 $ 51,750.00
Discounts on sales
$ 4,000.00 $ 4,000.00

Discounts on purchases
$ 3,000.00 $ 3,000.00

Expenses s/purchases
$ 750.00 $ 750.00

Profit and loss

Shopping
$ 700,000.00 $ 3,000.00
$ 750.00 $ 750,000.00
$ 900,000.00
$ 1,600,750.00 $ 753,000.00
$ 847,750.00 $ 847,750.00

Cost of sales
$ 2,000.00 $ 2,000.00
$ 51,750.00
$ 2,000.00
$ 53,750.00