Principles of Financial Accounting · 免费预览
定期盘存制下的购货与销售分录
在定期盘存制下，购货、运费、折扣和退货均通过专设的暂记账户进行归集，期末则通过针对盘点存货的结账分录确定销货成本。
1. A different route for the same economics
A different route for the same economics
2. Sales stay one-sided
Sales stay one-sided
3. End-of-period closing under periodic
End-of-period closing under periodic
4. Reconciling the two systems
Reconciling the two systems
5. Periodic purchase entry
Under the periodic system, how is a 10,000 dollar credit purchase of merchandise recorded?
6. Periodic sale entry
A periodic system records a 20,000 dollar merchandise sale on credit with which entry?
7. Where periodic cost comes from
Under a periodic system, what determines cost of goods sold for the period?
8. Closing purchases under periodic
In the period-end closing entries under a periodic system, which account is credited to empty its balance into the cost of goods sold computation?
9. Net cost of purchases
Purchases were 38,000 dollars, freight-in 300 dollars, purchase returns 1,000 dollars, and purchase discounts 200 dollars. Compute net additions to inventory cost in dollars, number only.
10. Periodic cost of goods sold
Beginning inventory was 10,000 dollars, net purchases were 37,100 dollars, and the counted ending inventory is 12,000 dollars. Compute periodic cost of goods sold in dollars, number only.