AccountingBasics英语会计基础教学课件.pptxVIP

PASS;Accounting for retail operations * service business v merchandising business * perpetual v periodic inventory systems * purchase returns and allowances * freight costs * purchase discounts – discounts received * sales returns and allowances * sales discounts – discounts allowed * income statement presentation;Merchandising operations;Operating cycles;Inventory systems;Recording inventory purchases;Recording inventory returns;Recording freight costs;Recording freight costs;Recording purchase discounts;Recording sales of inventory;Recording sales returns;Recording sales discounts;Mo