會計(jì)英語10chap4merchandisingweek(編輯修改稿)
2025-02-09 06:00 本頁面
【文章內(nèi)容簡介】 wances ? On May 9, Barbee, Inc. purchased $20,000 of Merchandise Inventory on account, credit terms are 2/10, n/30. 24 G E N E R A L J O U R N A L Pa g e 3 4D a t e D e s c r i pt i on PR D e bi t C r e di tM a y 9 M e r c ha nd i s e I nv e nt or y 2 0 , 0 0 0A c c ou nt s P a y a bl e 2 0 , 0 0 0Purchase Returns and Allowances ? On May 10, Barbee, Inc. returned $500 of defective merchandise to the supplier. 25 G E N E R A L J O U R N A L Pa g e 3 7D a t e D e s c r i pt i on PR D e bi t C r e di tM a y 10 A c c ou nt s pa y a bl e 500M e r c ha nd i s e I nv e nt or y 500Purchase Returns and Allowances ? On May 18, Barbee, Inc. paid the amount owed for the May 9 purchase. 26 G E N E R A L J O U R N A L Pa g e 6 1D a t e D e s c r i pt i on PR D e bi t C r e di tM a y 18G E N E R A L J O U R N A L Pa g e 6 1D a t e D e s c r i pt i on PR D e bi t C r e di tM a y 18 A c c ou nt s pa y a bl e 1 9 , 5 0 0M e r c ha nd i s e i nv e nt or y 390C a s h 1 9 , 1 1 0P ur c ha s e 2 0 , 0 0 0$ R e t ur n ( 5 0 0 ) A m ount D ue 1 9 , 5 0 0 D i s c ount ( 3 9 0 ) C a s h P a i d 1 9 , 1 1 0$ Ye Sun Accounting English@2022 27 Recording Purchases at Gross Invoice Price On July 6, Play Clothes purchased $4,000 of merchandise on credit with terms of 2/10, n/30 from Kid’s Clothes. Prepare the journal entry for Play Clothes. G E N E R A L J O U R N A LD a t e A c c o u n t T i t l e s a n d E x p l a n a t i o n D e b i t C r e d i tYe Sun Accounting English@2022 28 Recording Purchases at Gross Invoice Price On July 6, Play Clothes purchased $4,000 of merchandise on credit with terms of 2/10, n/30 from Kid’s Clothes. Prepare the journal entry for Play Clothes. G E N E R A L J O U R N A LD a t e A c c o u n t T i t l e s a n d E x p l a n a t i o n D e b i t C r e d i tJ u l y 6 M e r c h a n d i s e I n v e n t o r y 4 , 0 0 0A c c o u n t s P a y a b l e ( K i d 39。 s C l o t h e s ) 4 , 0 0 0Ye Sun Accounting English@2022 29 Recording Purchases at Gross Invoice Price On July 15, Play Clothes pays the full amount due to Kid’s Clothes. Prepare the journal entry for Play Clothes. G E N E R A L J O U R N A LD a t e A c c o u n t T i t l e s a n d E x p l a n a t i o n D e b i t C r e d i tYe Sun Accounting English@2022 30 Recording Purchases at Gross Invoice Price On July 15, Play Clothes pays the full amount due to Kid’s Clothes. Prepare the journal entry for Play Clothes. G E N E R A L J O U R N A LD a t e A c c o u n t T i t l e s a n d E x p l a n a t i o n D e b i t C r e d i tJ u l y 15 A c c o u n t s P a y a b l e ( K i d 39。 s C l o t h e s ) 4 , 0 0 0C a s h 3 , 9 2 0m e r c h a n d i s e i n v e n t o r y 80Reduces Cost of Goods Sold $4,000 *98% = $3,920 Ye Sun Accounting English@2022 31 Recording Purchases at Gross Invoice Price Now, assume that Play Clothes waited until July 20 to pay the full amount due to Kid’s Clothes. Prepare the journal entry for Play Clothes. G E N E R A L J O U R N A LD a t e A c c o u n t T i t l e s a n d E x p l a n a t i o n D e b i t C r e d i tYe Sun Accounting English@2022 32 Recording Purchases at Gross Invoice Price Now, assume that Play Clothes waited until July 20 to pay the full amount due to Kid’s Clothes. Prepare the journal entry for Play Clothes. G E N E R A L J O U R N A LD a t e A c c o u n t T i t l e s a n d E x p l a n a t i o n D e b i t C r e d i tJ u l y 20 A c c o u n t s P a y a b l e ( K i d 39。 s C l o t h e s ) 4 , 0 0 0C a s h 4 , 0 0 0Ye Sun Accounting English@2022 33 Returns of Unsatis
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