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Merchandising Operations: Financial Accounting Study Notes

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Service Company vs. Merchandising Company

  • Guided course
    Merchandising Company
    07:01
  • Guided course
    Service Company
    03:43

Net Sales

  • Guided course
    Net Sales:Sales Allowances
    06:39
  • Guided course
    Net Sales:Sales Returns
    05:04
  • Guided course
    Net Sales:Sales Discounts (Net Method)
    02:43

Cost of Goods Sold - Perpetual Inventory vs. Periodic Inventory

  • Guided course
    Cost of Goods Sold:Perpetual Inventory
    03:41
  • Guided course
    Cost of Goods Sold:Periodic Inventory
    05:53

Perpetual Inventory - Purchases

  • Guided course
    Perpetual Inventory:Purchases
    04:20
  • Guided course
    Perpetual Inventory:Purchase Allowance
    03:00
  • Guided course
    Perpetual Inventory:Purchase Returns
    02:59

Perpetual Inventory - Purchase Discounts

  • Guided course
    Perpetual Inventory:Purchase Discounts
    06:38

Perpetual Inventory - Freight Costs

  • Guided course
    Perpetual Inventory:Freight Costs (FOB Destination)
    03:36
  • Guided course
    Perpetual Inventory:Freight Costs (FOB Shipping Point)
    05:32

Periodic Inventory - Purchases

  • Guided course
    Periodic Inventory:Purchases
    04:52
  • Guided course
    Periodic Inventory:Purchase Returns
    02:54
  • Guided course
    Periodic Inventory:Purchase Allowance
    03:17

Periodic Inventory - Purchase Discounts

  • Guided course
    Periodic Inventory:Purchase Discounts
    06:44

Periodic Inventory - Freight Costs

  • Guided course
    Periodic Inventory:Freight Costs (FOB Destination)
    02:55
  • Guided course
    Periodic Inventory:Freight Costs (FOB Shipping Point)
    04:53

Journal Entries: Debits and Credits

  • Guided course
    Journal Entries: Debits and Credits
    02:35
  • Guided course
    Journal Entry
    04:24

Adjusting Entries: Supplies

  • Guided course
    Adjusting Journal Entries: Supplies (Accrual Accounting Method)
    05:03
  • Guided course
    Adjusting Journal Entries: Supplies (Cash Basis to Accrual Method)
    02:41

Adjusting Entries: Unearned Revenue

  • Guided course
    Adjusting Journal Entries: Unearned Revenue (Accrual Accounting Method)
    05:51
  • Guided course
    Adjusting Entries: Unearned Revenue (Cash Basis to Accrual Method)
    02:46

Adjusting Entries: Accrued Expenses

  • Guided course
    Adjusting Journal Entries: Accrued Expenses
    07:59

Adjusting Entries: Accrued Revenues

  • Guided course
    Adjusting Journal Entries: Accrued Revenues
    04:56

Summary of Adjusting Entries

  • Guided course
    Summary of Adjusting Entries
    07:45

Closing Entries

  • Guided course
    Introduction to Closing Entries:Temporary and Permanent Accounts
    02:37
  • Guided course
    Closing Journal Entries
    08:02

Trial Balance

  • Guided course
    Constructing a Trial Balance
    06:06
  • Guided course
    Using T-Accounts
    06:43

Unadjusted vs Adjusted Trial Balance

  • Guided course
    Unadjusted vs Adjusted Trial Balance
    06:02

Single-step Income Statement

  • Guided course
    Single-step Income Statement
    04:56

Multi-step Income Statement

  • Guided course
    Multi-step Income Statement
    07:15
  • Guided course
    Multi-step Income Statement
    09:57