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Download Bookkeeping and Accounting Crash Course (Schaum's Easy by Joel Lerner PDF

By Joel Lerner

What might be greater than the bestselling Schaum's define sequence? for college students searching for a brief nuts-and-bolts review, it is going to need to be Schaum's effortless define sequence. each e-book during this sequence is a pared-down, simplified, and tightly concentrated model of its predecessor. With an emphasis on readability and brevity, each one new name incorporates a streamlined and up-to-date structure and absolutely the essence of the topic, awarded in a concise and effortlessly comprehensible form.
Graphic parts similar to sidebars, reader-alert icons, and boxed highlights tension chosen issues from the textual content, remove darkness from keys to studying, and provides scholars fast tips to the necessities.

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By offering these discounts, a business can adjust a price at which it is willing to bill its goods without changing the list price in the catalog. Purchase Control Some procedures for proper merchandising control affect the purchase of items for resale: CHAPTER 6: Repetitive Transactions 39 1. When items are needed for resale, a purchase requisition is made and sent to the purchasing department. 2. The purchasing department prepares a purchase order, after checking all conditions of the purchase.

The disadvantage of the T account is that it requires totaling the debit and the credit columns in order to find the balance. As it is necessary to have the balance of a customer’s or creditor’s account available at any given moment, an alternative form of the ledger, the three-column ac­ count, may be used. The advantage of this form is that an extra column, “Balance,” is provided, so that the amount the customer owes, or the cred­ itor is owed, is always shown. As each transaction is recorded, the bal­ ance is updated.

Seller’s name and address 2. Date of purchase and invoice number 3. Method of shipment 4. Terms of the purchase transaction 5. Type and quantity of goods shipped 6. Cost of goods billed Where there are many transactions for purchases of merchandise for resale, for supplies or equipment, the labor-saving features of a special purchases journal should be utilized. Purchases Journal The basic principles that apply to the sales journal also apply to the pur­ chases journal. However, a single-column purchases journal is too limit­ ed to be practicable, as businesses do not usually restrict their credit pur­ chases only to merchandise bought for resale.

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