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会计代写|管理会计作业代写Managerial Accounting代考|Accounting for Merchandising Businesses

如果你也在 怎样代写管理会计Managerial Accounting这个学科遇到相关的难题,请随时右上角联系我们的24/7代写客服。管理会计Managerial Accounting在管理会计或管理会计中,管理人员在决策中使用会计信息,并协助管理和履行其控制职能。

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会计代写|管理会计作业代写Managerial Accounting代考|Accounting for Merchandising Businesses

会计代写|管理会计作业代写Managerial Accounting代考|Nature of Merchandising Businesses

The activities of a service business differ from those of a merchandising business. These differences are reflected in the operating cycles of a service and merchandising business as well as in their financial statements.
Operating Cycle
The operating cycle is the process by which a company spends cash, generates revenues, and receives cash either at the time the revenues are generated or later by collecting an accounts receivable. The operating cycle of a service and merchandising business differs in that a merchandising business must purchase merchandise for sale to customers. The operating cycle for a merchandise business is shown in Exhibit 1 .

The time in days to complete an operating cycle differs significantly among merchandise businesses. Grocery stores normally have short operating cycles because of the nature of their merchandise. For example, many grocery items, such as milk, must be sold within their expiration dates of a week or two. In contrast, jewelry stores often carry expensive items that are displayed months before being sold to customers.

会计代写|管理会计作业代写Managerial Accounting代考|Merchandising Transactions

This section illustrates merchandise transactions for NetSolutions after it becomes a retailer of computer hardware and software. During 2017, Chris Clark implemented the second phase of NetSolutions’ business plan. In doing so, Chris notified clients that beginning July 1,2018 , NetSolutions would no longer offer consulting services. Instead, it would become a retailer.
NetSolutions’ business strategy is to offer personalized service to individuals and small businesses that are upgrading or purchasing new computer systems. NetSolutions’ personal service includes a no-obligation, on-site assessment of the customer’s computer needs. By providing personalized service and follow-up, Chris feels that NetSolutions can compete effectively against such retailers as Best Buy, Office Max, Office Depot, and Dell.

Merchandise transactions are recorded in the accounts, using the rules of debit and credit that are described and illustrated in Chapter 2. However, the accounting system for merchandise businesses is often modified to more efficiently record transactions. For example, an accounting system should be designed to provide information on the amounts due from various customers (accounts receivable) and amounts owed to various creditors (accounts payable). A separate account for each customer and creditor could be added to the ledger. However, as the number of customers and creditors increased, the ledger would become large and awkward to use.
A large number of individual accounts with a common characteristic can be grouped together in a separate ledger, called a subsidiary ledger. The primary ledger, which contains all of the balance sheet and income statement accounts, is then called the general ledger. Each subsidiary ledger is represented in the general ledger by a summarizing account, called a controlling account. The sum of the balances of the accounts in the subsidiary ledger must equal the balance of the related controlling account. Thus, a subsidiary ledger is a secondary ledger that supports a controlling account in the general ledger.
Common subsidiary ledgers are:

  • The accounts receivable subsidiary ledger, or customers ledger, lists the individual customer accounts in alphabetical order. The controlling account in the general ledger is Accounts Receivable.
  • The accounts payable subsidiary ledger, or creditors ledger, lists individual creditor accounts in alphabetical order. The controlling account in the general ledger is Accounts Payable.
  • The inventory subsidiary ledger, or inventory ledger, lists individual inventory by item (bar code) number. The controlling account in the general ledger is Inventory. An inventory subsidiary ledger is used in a perpetual inventory system.
    Most merchandising companies also use computerized accounting systems that record similar transactions in separate journals, which generate purchase, sales, and inventory reports. These separate journals are called special journals. However, for simplicity, the journal entries in this chapter will be illustrated using a two-column general journal. ${ }^{1}$

会计代写|管理会计作业代写Managerial Accounting代考|Financial Statements for a Merchandising Business

Although merchandising transactions affect the balance sheet in reporting inventory, they primarily affect the income statement. An income statement for a merchandising business is normally prepared using either a multiple-step or single-step format.
Multiple-Step Income Statement
The 2019 income statement for NetSolutions is shown in Exhibit 11. ${ }^{11}$ This form of income statement, called a multiple-step income statement, contains several sections, subsections, and subtotals.

会计代写|管理会计作业代写Managerial Accounting代考|Accounting for Merchandising Businesses

管理会计代写

会计代写|管理会计作业代写MANAGERIAL ACCOUNTING代考|NATURE OF MERCHANDISING BUSINESSES

服务企业的活动不同于商品销售企业的活动。这些差异反映在服务和商品业务的运营周期以及财务报表中。
运营周期
运营周期是公司花费现金、产生收入并在产生收​​入时或以后通过收集应收账款来接收现金的过程。服务和商品业务的运营周期不同,商品业务必须购买商品以出售给客户。商品业务的运营周期如图 1 所示。

商品企业之间完成一个运营周期的天数差异很大。由于商品的性质,杂货店通常具有较短的运营周期。例如,许多杂货,如牛奶,必须在一两周的保质期内出售。相比之下,珠宝店通常会出售昂贵的物品,这些物品会在出售给顾客之前几个月就展示出来。

会计代写|管理会计作业代写MANAGERIAL ACCOUNTING代考|MERCHANDISING TRANSACTIONS

本节说明 NetSolutions 成为计算机硬件和软件零售商后的商品交易。2017 年,Chris Clark 实施了 NetSolutions 商业计划的第二阶段。为此,Chris 通知客户,从 2018 年 7 月 1 日开始,NetSolutions 将不再提供咨询服务。相反,它将成为零售商。
NetSolutions 的业务战略是为正在升级或购买新计算机系统的个人和小型企业提供个性化服务。NetSolutions 的个人服务包括对客户计算机需求的无义务现场评估。通过提供个性化的服务和跟进,Chris 认为 NetSolutions 可以有效地与 Best Buy、Office Max、Office Depot 和 Dell 等零售商竞争。

商品交易记录在账户中,使用第 2 章中描述和说明的借记和贷记规则。但是,商品业务的会计系统经常被修改以更有效地记录交易。例如,应设计一个会计系统以提供有关应收不同客户金额的信息一种CC这在n吨sr和C和一世在一种bl和以及欠各种债权人的款项一种CC这在n吨sp一种是一种bl和. 可以将每个客户和债权人的单独帐户添加到分类帐中。然而,随着客户和债权人数量的增加,账本会变得庞大且难以使用。
大量具有共同特征的个人账户可以组合在一个单独的分类账中,称为明细账。包含所有资产负债表和损益表帐户的主分类帐称为总分类帐。每个明细分类帐在总帐中由一个汇总帐户表示,称为控制帐户。明细分类账中各科目的余额之和必须等于相关控制科目的余额。因此,明细账是支持总账中控制账户的二级账本。
常见的明细账有:

  • 应收账款明细分类账或客户分类账按字母顺序列出各个客户帐户。总账中的控制科目是应收账款。
  • 应付账款明细分类账或债权人分类账按字母顺序列出各个债权人账户。总账中的控制科目是应付账款。
  • 库存明细分类账或库存分类账按项目列出单个库存b一种rC这d和数字。总账中的控制科目是存货。库存明细账用于永续盘存系统。
    大多数商品公司还使用计算机化的会计系统,在不同的日志中记录类似的交易,从而生成采购、销售和库存报告。这些单独的期刊称为特殊期刊。但是,为简单起见,本章中的日记帐分录将使用两栏式普通日记帐进行说明。1

会计代写|管理会计作业代写MANAGERIAL ACCOUNTING代考|FINANCIAL STATEMENTS FOR A MERCHANDISING BUSINESS

尽管商品交易会影响报告存货的资产负债表,但它们主要影响损益表。商品销售业务的损益表通常采用多步或单步格式编制。
多步式损益表
NetSolutions 2019 年的损益表如附件 11 所示。11这种形式的损益表称为多步损益表,包含几个部分、小节和小计。

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