TAILIEUCHUNG - Current Assets

Your goals for this “merchandising” chapter are to learn about: Merchandising businesses and related sales recognition issues. Purchase recognition issues for the merchandising business. Alternative inventory system: The perpetual method. Enhancements of the income statement. The control structure. | Current Assets Larry M. Walther Christopher J. Skousen A Download free books at Current Assets 2009 Larry M. Walther under nonexclusive license to Christopher J. Skousen Ventus Publishing ApS All material in this publication is copyrighted and the exclusive property of Larry M. Walther or his licensors all rights reserved . ISBN 978-87-7681-485-4 Download free ebooks at 2 Current Assets Contents Contents Part 1. Special Issues for Merchants 8 1. The Merchandising Operation - Sales 9 Sales 10 Sales Returns and Allowances 10 Trade Discounts 11 Credit Cards 12 Cash Discounts 12 2. Purchase Considerations for Merchandising Business 15 Merchandise Acquisition 15 Periodic Inventory System 15 Purchase Returns and Allowances 16 Cash Discount 16 Gross Recording of Purchases Discounts 18 Net Recording of Purchases Discounts Lost 18 Comparison of Gross vs. Net 19 Freight Charges 21 The Calculation of Net Purchases 24 Cost of Goods Sold 24 Detailed Income Statement for Merchandise Operation 25 Closing Entries 27 3. Alternative Inventory System 29 Please click the advert The next step for top-performing graduates Masters in Management Designed for high-achieving graduates across all disciplines London Business School s Masters in Management provides specific and tangible foundations for a successful career in business. London Business School This 12-month full-time programme is a business qualification with impact. In 2010 our MiM employment rate was 95 within 3 months of graduation the majority of graduates choosing to work in consulting or financial services. As well as a renowned qualification from a world-class business school you also gain access to the School s network of more than 34 000 global alumni - a community that offers support and opportunities throughout your career. For more information visit mm email mim@ or give us a call on .

• Ngân hàng - Tín dụng
• Merchandising Operation
• Sales
• Purchase Considerations
• Alternative Inventory System
• Control Structure
• Cash
• Highly Liquid Investments
• Merchandising Business
• Menu planning
• Fundamentals of menu planning
• Foodservice industry
• Foodservice operation
• Merchandising the menu
• Evaluating the sales menu
• Retail bakery
• Business organizations
• Baking industry
• Bakery merchandising
• Retail bakery operation
• Bakery sales cycle
• Operating plans
• Product mix
• Labor management
• Sourcing ingredients
• Production skills