04 Merchandising Activities and Accounting Information Systems教程.pptVIP

1. Nature of Merchandising Business 2 a. Accounting for Purchases 2 b. Accounting for Sales 2 c. Transportation Costs 2 d. Merchandise Transactions 3. Merchandising Chart of Accounts 4. Merchandising Income Statement 5. Merchandising Accounting Cycle 6. Acid-test Ratio, Gross margin Ratio Learning Abstract 4-1 Service enterprise Vs merchandising concern 4-2 Two inventory systems 4-3 Purchase, Sales Revenue and Cost of Goods Sold 4-4 Alternative Income Statement Formats 4-5 Worksheet and Closing Entries 4-6 Practices in China 4-7 Acid-test Ratio, Gross margin Ratio 4-1 Service ente