file120120924095619分析报告.pptVIP

 STUDY OBJECTIVE 5Comparison of Perpetual and Periodic System * STUDY OBJECTIVES After studying this chapter, you should understand: Appendix 5A ACCOUNTING FOR PERIODIC INVENTORY SYSTEM Completing the accounting cycle COGS -- periodic inventory Revenue entries--perpetual inventory How to compute gross profit Purchase entries—perpetual inventory Single multiple step income statements The differences between a perpetual inventory and a periodic inventory system 3800 3800 STUDY OBJECTIVE 1 PURCHASE ENTRIES – PERPETUAL INVENTORY 3800 3 800 Cash purchase Cre