💥 Accounting for Merchandising Operation 💥

Operasi Perusahaan Dagang

Ilustrasi Perusahaan Barang

Barang Dijual

PERUSAHAAN DAGANG

Barang Dibeli

Inventory System

Perpetual

Recording Purchase of Merchandise

Purchase Return and Allowance

Discount

Freight Cost

Delivery Point

Shipping Point

Recording Sales of Merchandise

Freight Cost

Delivery Point

Shipping Point

Sales Return and Allowance

Sales Discount

Periodic

Recording Purchase of Merchandise

Recording Sales of Merchandise

Determining COGS on Periodic System

Completing the Accounting Cycle

Summary of Merchandising Entries

Adjusting Entries

Closing Entries

Forms of Financial Statement

Income Statement

Inventory Presentation

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