Скачать или смотреть Episode 9- Accounting for Sale of merchandise ,sales discounts, returns, freight & shipping terms

This discusses the following topics:
1. Three activities of merchandising entities that makes it different from service entities.
2. Income statement of service entities versus merchandise entities.
3.accounting for sales
4.rules on transfer of ownership of goods
5. FOB Shipping point versus FOB destination
6.accounting for sales returns and allowances.
7. Cash discounts versus trade discounts
8. Accounting for sales discounts
9. Accounting for freight out
10. Freight prepaid versus freight collect

Episode 0-    • Episode 0- ABM Accounting series Guide for...  
Episode 1-    • Episode 1-What is accounting? who are acco...  
Episode 2-    • Episode 2-Accounting basics- Step 1 of acc...  
Episode 3-    • Episode 3 -Accounting basics- Step 2- Jour...  
Episode 4-    • Episode 4- Posting of journal entries to t...  
Episode 5-    • Episode 5-Adjustments, Accruals, Deferrals...  
Episode 6-    • Episode 6  Completing of worksheet  
Episode 7-    • Episode 7- Financial Statements preparation  
Episode 8-    • Episode 8 -The adjusting & closing entries...  
Episode 9-    • Episode 9- Accounting for  Sale of merchan...  
Episode 10-    • Episode 10- Accounting for purchases, purc...  
Episode 11-    • Episode 11- Inventory count using specific...  
Episode 12-    • Episode 12- Inventory Count Last in First ...  
Episode 13-    • Episode 13- Perpetual versus periodic inve...  
Episode 14-    • Episode 14- Accounting for merchandise ver...  
Episode 15-    • Episode 15- Time value of money- Simple In...  
Episode 16-    • Episode 16- Time value of money-future val...  
Episode 17-    • Episode 17- Time value of money-  Present ...