おはようございます。
では、こたえにいってみましょう。
ちなみに、最初からの質問もつけてみました。
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.
前回の問題ではA/Rの調整をしています。これを間違えたら、次が進まないので、前回の確認してくださいね。
以下が答です。
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
今日も暑いですね。いや、まいりました。
でも、皆さんの協力もあり冷房の設定温度が高いせいか、外に出ると熱風が少なく、風が涼しく感じます。
へたしたら、外のほうが涼しいかも、なんてことありませんか。。。。
では、続きにまいりましょう。
January 12 Received check for the amount due for sale on January 3rd less return on January 5th.
の仕訳です。
参考のために、前回まで取引内容です。
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.
明日、解答にアップします。
でも、皆さんの協力もあり冷房の設定温度が高いせいか、外に出ると熱風が少なく、風が涼しく感じます。
へたしたら、外のほうが涼しいかも、なんてことありませんか。。。。
では、続きにまいりましょう。
January 12 Received check for the amount due for sale on January 3rd less return on January 5th.
の仕訳です。
参考のために、前回まで取引内容です。
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.
明日、解答にアップします。
週末に、答をアップできず、すいませんでした。
さて、答に行く前に、先週だした問題です。
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.
if the cost of the merchandise returned was $610, journalize the entry and calculate the amount of accounts receivable.
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
とういうことで、答は$2,700です。
よくある間違いは、Accounts ReceivableをSalesをCRしてしまうことです。SalesはCRされたら、Salesは増加します。減少しません。
さて、答に行く前に、先週だした問題です。
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.
if the cost of the merchandise returned was $610, journalize the entry and calculate the amount of accounts receivable.
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
とういうことで、答は$2,700です。
よくある間違いは、Accounts ReceivableをSalesをCRしてしまうことです。SalesはCRされたら、Salesは増加します。減少しません。