会计学 企业决策基础 财务会计分册16版6-9章答案.pdf

Chapter 6 Merchandising Activities Ex. 6.4 1 PROBLEM 6.1A a. General Journal (1) Nov. 5 Accounts receivable (Bemidji Construction) 13,390 Sales 13,390 Sold merchandise on account. 5 Cost of Good Sold 9,105 Inventory 9,105 To record the cost of goods sold relating to the sales of merchandise to Bemidji Construction. 9 Inventory 3,800 Accounts Payable (Owatonna Tool Co.) 3,800 Purchased merchandise on credit. Dec. 5 Cash 13,390 Accounts Receivable (Bemidji Construction) 13,390 Collected accounts receivable. 9 Accounts Payable (Owatonna Tool. Co.) 3,800 Cash 3,800 Paid account payable to supplier. 31 Cost of Goods Sold 1,710 Inventory 1,710 To adjust inventory records to reflect the results of the year-end physical count. Inventory per accounting records $ 183,790 Inventory per physical count 182,080