专业外语英语课件1.pptx

;Learning Objective;Operating Cycle of a Merchandising Company;Comparing Merchandising Activities with Manufacturing Activities;Retailers and Wholesalers;Learning Objective; e Statement of a Merchandising Company;Accounting System Requirements for Merchandising Companies;Accounting System Requirements for Merchandising Companies;Two Approaches Used in Accounting for Merchandise Inventories;Learning Objective;Perpetual Inventory Systems;Perpetual Inventory Systems;Perpetual Inventory Systems;Perpetual Inventory Systems;Perpetual Inventory Systems;Taking a Physical Inventory;Taking a Physical Inventory;;Learning Objective;Periodic Inventory System;Periodic Inventory System;Periodic Inventory System;Periodic Inventory System;Periodic Inventory System;Computing Cost of Goods Sold;Computing Cost of Goods Sold;;;;Learning Objective;Selecting an Inventory System;Learning Objective;Credit Terms and Cash Discounts;Credit Terms and Cash Discounts;Recording Purchases at Net Cost;Recording Purchases at Net Cost;Recording Purchases at Net Cost;Recording Purchases at Net Cost;Recording Purchases at Net Cost;Recording Purchases at Net Cost;Recording Purchases at Net Cost;Recording Purchases at Gross Invoice Price;Recording Purchases at Gross Invoice Price;Recording Purchases at Gross Invoice Price;Recording Purchases at Gross Invoice Price;Recording Purchases at Gross Invoice Price;Recording Purchases at Gross Invoice Price;Recording Purchases at Gross Invoice Price;Returns of Unsatisfactory Merchandise;Returns of Unsatisfactory Merchandise;Transportation Costs on Purchases;Now, let’s talk about sales!;Transactions Relating to Sales;Sales;Sales;Sales Returns and Allowances;On August 5, Play Clothes returned $500 of unsatisfactory merchandise to Kid’s Clothes from the August 2 sale. Kid’s Clothes cost for this merchandise was $250. Because Kid’s Clothes uses a perpetual inventory system, they must make two entries.;Sales;Sales;Sales Discounts;Sales Discounts;Sales Discounts;Sa