昨日は体調が悪く、アップできませんでした。いや、なかなか疲れがとれないですね。なにか、夏の疲れをとる良い方法知っていますか。ご存知だったら、教えてください。
さて、しばらく、Merchandizingの問題を続けます。今日は、久しぶりに難題を出します。全問正解者には、何かをプレゼントしたいと思いますが、いかがでしょうか。
では、いきます。
Which of the following accounts would be included in the chart of accounts of a merchandising company using the: (a) periodic inventory system, (b) perpetual inventory system, or (c) both systems?
(1) Purchases
(2) Freight in
(3) Sales Returns and Allowances
(4) Delivery Expense
(5) Purchases Returns and Allowances
私は何とか全問正解でしたが、1問、危うくひっかるところでした。
では、解答は明日です。
いかがでしたか。
Merchandizingの基礎問題は、これでおしまいです。
来週からは何をするか、考えています。
ご希望があれば、メールください。
前回までの問題です。
January 3 Sold merchandise on account $3,750. The cost of the merchandise sold was $2,000.
January 5 Issued credit memo for $1,050 for merchandise returned from sale on January 3rd.
The cost of the merchandise returned was $610.
January 12 Received check for the amount due for sale on January 3rd less return on January 5th.
January 17 Sold merchandise for $7,000 plus 6% sales tax to cash customers. The cost of the merchandise sold was $3,830
前回までの答です。
今回のポイントとしてはSales tax payableが出るかですかね。意外と、出そうで出ないですよね、これが。後は、問題は無いと思います。
良い週末を。
January 3 Accounts Receivable 3,750
Sales 3,750
Cost of Merchandise Sold 2,000
Merchandise Inventory 2,000
January 5 Sales Returns 1,050
Accounts Receivable 1,050
Merchandise Inventory 610
Cost of Merchandise Sold 610
January 12 Cash 2,700
Accounts Receivable 2,700
January 17 Cash 7,420
Sales 7,000
Sales Tax Payable 420
Cost of Merchandise Sold 3,830
Merchandise Inventory 3,830
Merchandizingの基礎問題は、これでおしまいです。
来週からは何をするか、考えています。
ご希望があれば、メールください。
前回までの問題です。
January 3 Sold merchandise on account $3,750. The cost of the merchandise sold was $2,000.
January 5 Issued credit memo for $1,050 for merchandise returned from sale on January 3rd.
The cost of the merchandise returned was $610.
January 12 Received check for the amount due for sale on January 3rd less return on January 5th.
January 17 Sold merchandise for $7,000 plus 6% sales tax to cash customers. The cost of the merchandise sold was $3,830
前回までの答です。
今回のポイントとしてはSales tax payableが出るかですかね。意外と、出そうで出ないですよね、これが。後は、問題は無いと思います。
良い週末を。
January 3 Accounts Receivable 3,750
Sales 3,750
Cost of Merchandise Sold 2,000
Merchandise Inventory 2,000
January 5 Sales Returns 1,050
Accounts Receivable 1,050
Merchandise Inventory 610
Cost of Merchandise Sold 610
January 12 Cash 2,700
Accounts Receivable 2,700
January 17 Cash 7,420
Sales 7,000
Sales Tax Payable 420
Cost of Merchandise Sold 3,830
Merchandise Inventory 3,830
今日がMerchandizingの基礎問題のその１の最後のエントリーとなります。
がんばって、やりましょう。
今回は、1月17日の仕訳をやってください。
January 3 Sold merchandise on account $3,750. The cost of the merchandise sold was $2,000.
January 5 Issued credit memo for $1,050 for merchandise returned from sale on January 3rd.
The cost of the merchandise returned was $610.
January 12 Received check for the amount due for sale on January 3rd less return on January 5th.
January 17 Sold merchandise for $7,000 plus 6% sales tax to cash customers.
The cost of the merchandise sold was $3,830
Sales taxの処理には注意してくださいね。
がんばって、やりましょう。
今回は、1月17日の仕訳をやってください。
January 3 Sold merchandise on account $3,750. The cost of the merchandise sold was $2,000.
January 5 Issued credit memo for $1,050 for merchandise returned from sale on January 3rd.
The cost of the merchandise returned was $610.
January 12 Received check for the amount due for sale on January 3rd less return on January 5th.
January 17 Sold merchandise for $7,000 plus 6% sales tax to cash customers.
The cost of the merchandise sold was $3,830
Sales taxの処理には注意してくださいね。