商业活动的会计核算一方法技巧.pptVIP

CHAPTER 5 Accounting for Merchandising Activities 商业活动的会计核算 Homework Exercise 5 - 1 (No. 1- 10) Exercise 5 - 2 (No. 11- 20) Exercise 5 - 4 (No. 21- 30) Exercise 5 - 6 (No. 31- 43) Problem 5 - 2 (No. 1- 10) Problem 5 - 2 (No. 11- 20) Problem 5 - 3 (No. 21- 30) Problem 5 - 4 (No. 31- 43) Problem 5 - 9 (All Students) Exercises 5-1 Income Statement Balance Sheet Net All Other Net Owner’s Sales - COGS - Exp. = Income Assets = Liabilities + Equity 1 NE NE NE NE I I NE 2 I NE NE I I NE I 3 NE I NE D D NE D 4 NE NE NE NE NE NE NE 5 NE I NE D D NE D Exercises 5-2 Subsidiary Ledger Effect upon Subsidiary Account Balance A Inv AP Increase Increase B AP Decrease C Inv Decrease D Inv AR Decrease Increase E AR Decrease F Inv AP Decrease Decrease G Inv Increase H AR Decrease Problem 5-2 A Date May 10 Dr. Inventory-Facsimile Machines 2800 Cr. Accounts Payable-Mitsui Co. 2800 May 23 Dr. Accounts Receivable-Foster Cole 3600 Cr. Sales 3600 Dr. Cost of Goods Sold 2240 Cr. Inventory -Facsimile Machines 2240 May 24 Dr. Inventory-Facsimile Machines 3920 Cr. Accounts Payable-Mitsui Co. 3920 Problem 5-2 A Date June 9 Dr. Accounts Payable-Mitsui Co. 2800 Cr. Cash 2800 June 19 Dr. Cash 1990 Cr. Sales 1900 Dr. Cost of Goods Sold 1120 Cr. Inventory -Facsimile Machines 1120 June 22 Dr. Cash 3600 Cr. Accounts Receivable- Foster Cole 3600 Problem 5-2 Inventory - Facsimile Machines May 10: 5 units 2800 May 23: 4 units 2240 May 24: 7 units 3920 Bal. 8 units 4480 Eight units of facsimile machines were in inventory on May 31. (5-4+7=8) I obtain the answer to this question from inventory subsidiary ledger account. B C Problem 5-2 The types of information contained in the inventory subsidiary ledger account include the unit, unit cost and total cost of the units purchased, sold and remaining in inventory. It will provide useful information to the following personnel: Sales managers use