昨日はアップできず、申し訳ありません。
具合が悪く、寝込んでいました。
体調管理はきちんとしないとだめですね。
さて、もうすぐ8月ですね。さーて、今週からはCashとAccounts Receivableを勉強していきましょう。
え、まだ、Inventoryやらない？
たしかに、そろそろ難しい問題をやりたいという人も多いのですが、あえて、基礎を重視したいので、CashとAccounts Receivableをやります。
今でも、一人ぐらいならば23区内であれば、家庭教師を受け付けいますので、ご連絡ください。
それと、おかげさまで9月のWileyの勉強会は予定の5名に達成しましたので、締め切りさせていただきます。
どうしても5名以上だと、十分に面倒見られないので、まだ、申し込みをされていない方は申し訳ありません。
もし、資料だけ欲しいという方があれば、安価での配布もかんがえてみます。連絡ください。
さて、問題です。
Which of the following would not be considered a cash equivalent?
a. certificates of deposit
b. commercial paper
c. treasury bills
d. money market fund securities
がんばってください。
もうそろそろ、Merchandizingも腹いっぱいですか？
と、思いますので、これをMerchandizingの最後問題とします。
もし、ご要望があれば、ご連絡ください。
問題は過去2回分の続きです。
On April 15th ABC Furniture sells $9,525.00 on account to Happy Retailer with terms of 2/10, n/30. The cost of merchandise sold was $6,905.00.
(1) Journalize the sale and the recognition of the cost of the sale.
(2) On April 20th a $125.00 Credit Memo is given to Happy Retailer due to merchandise that was damaged upon receipt. Journalize this event. The cost of the returned merchandise was $65.
(3) On April 25th Happy Retailer submits payment in full.
今回の肝は果たしていくら現金で支払ったのでしょうか。
と、思いますので、これをMerchandizingの最後問題とします。
もし、ご要望があれば、ご連絡ください。
問題は過去2回分の続きです。
On April 15th ABC Furniture sells $9,525.00 on account to Happy Retailer with terms of 2/10, n/30. The cost of merchandise sold was $6,905.00.
(1) Journalize the sale and the recognition of the cost of the sale.
(2) On April 20th a $125.00 Credit Memo is given to Happy Retailer due to merchandise that was damaged upon receipt. Journalize this event. The cost of the returned merchandise was $65.
(3) On April 25th Happy Retailer submits payment in full.
今回の肝は果たしていくら現金で支払ったのでしょうか。
台風も一段落。
ついでに、Merchandizingも一段落しようかと思っています。
さて、問題の続きです。
On April 15th ABC Furniture sells $9,525.00 on account to Happy Retailer with terms of 2/10, n/30. The cost of merchandise sold was $6,905.00.
(1) Journalize the sale and the recognition of the cost of the sale.
(2) On April 20th a $125.00 Credit Memo is given to Happy Retailer due to merchandise that was damaged upon receipt. Journalize this event. The cost of the returned merchandise was $65.
(3) On April 25th Happy Retailer submits payment in full. Journalize this event.
では、回答です。どうでしたか。
Accounts Receivable - Happy Retailer 9,525.00
Sales 9,525.00
Cost of Merchandise Sold 6,905.00
Merchandise Inventory 6,905.00
(2)
Sales Returns and Allowances 125.00
Accounts Receivable - Happy Retailer 125.00
Merchandise Inventory 65.00
Cost of Merchandise Sold 65.00
(３)
Cash 9,212.00
Sales Discounts 188.00
Accounts Receivable - Happy Retailer 9,400.00
ちなみに、9,212の求め方ですが、
Original Invoice $9,525.00
Less Sales Returns and Allowances 125.00
Adjusted Balance Due 9,400.00
Sales Discount Rate 2%
Sales Discount 188.00
Cash Due $9,212.00
ついでに、Merchandizingも一段落しようかと思っています。
さて、問題の続きです。
On April 15th ABC Furniture sells $9,525.00 on account to Happy Retailer with terms of 2/10, n/30. The cost of merchandise sold was $6,905.00.
(1) Journalize the sale and the recognition of the cost of the sale.
(2) On April 20th a $125.00 Credit Memo is given to Happy Retailer due to merchandise that was damaged upon receipt. Journalize this event. The cost of the returned merchandise was $65.
(3) On April 25th Happy Retailer submits payment in full. Journalize this event.
では、回答です。どうでしたか。
Accounts Receivable - Happy Retailer 9,525.00
Sales 9,525.00
Cost of Merchandise Sold 6,905.00
Merchandise Inventory 6,905.00
(2)
Sales Returns and Allowances 125.00
Accounts Receivable - Happy Retailer 125.00
Merchandise Inventory 65.00
Cost of Merchandise Sold 65.00
(３)
Cash 9,212.00
Sales Discounts 188.00
Accounts Receivable - Happy Retailer 9,400.00
ちなみに、9,212の求め方ですが、
Original Invoice $9,525.00
Less Sales Returns and Allowances 125.00
Adjusted Balance Due 9,400.00
Sales Discount Rate 2%
Sales Discount 188.00
Cash Due $9,212.00