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Chapter5ConceptualLearningObjectivesAnalyticalLearningObjectivesProceduralLearningObjectivesMerchandisingActivitiesReportingIncomeofaMerchandiserOperatingCycleforaMerchandiserInventorySystemsMerchandisePurchasesTradeDiscountsSellerInvoicedatePurchaserOrdernumberCredittermsFreighttermsGoodsInvoiceamountPurchaseDiscounts2/10,n/30PurchaseDiscountsPurchaseDiscountsPurchaseDiscountsWhenDiscountisNotTakenPurchaseReturnsandAllowancesPurchaseReturnsandAllowancesPurchaseReturnsandAllowancesPurchaseReturnsandAllowancesTransportationCostsTransportationCostsQuickCheckCostofMerchandisePurchasedAccountingforMerchandiseSalesSalesofMerchandiseSalesDiscountsSalesDiscountsSalesReturnsandAllowancesSalesReturnsandAllowancesSalesReturnsandAllowancesLet’scompletetheaccountingcyclebypreparingtheclosingentriesforBarton.Step1:CloseCreditBalancesinTemporaryAccountstoIncomeSummary.Step2:CloseDebitBalancesinTemporaryAccountstoIncomeSummary.Step3:CloseIncomeSummarytoOwner’sCapitalStep4:CloseWithdrawalstoOwner’sCapitalIncomeStatementFormatsMultiple-StepIncomeStatementSingle-StepIncomeStatementBalanceSheetAcid-TestRatioGrossMarginRatioEndofChapter5
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