Wednesday, January 21, 2015

Day 8 - Purchasing, Freight, and Other Topics

Day 8 - Purchasing, Freight, and Other Topics


Prepare Notes on the following topics

  • Purchase Transactions
    • Purchases (perpetual system)
    • Purchases Discounts
    • Purchases Returns and Allowances
      • debit memorandum
      • creditor
  • Freight
    • FOB
      • shipping point
      • destination
        • delivery expense
  • Sales Tax and Trade Discounts
    • Sales Taxes
    • Trade Discounts
  • Adjusting and Closing Process
    • Adjusting for Shrinkage
    • Closing Entries
  • Ratio of Net Sales to Assets

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