Journal Entries for Merchandising Business | Perpetual Inventory System | Larson Accounting
Автор: Professionals Accounting
Загружено: 2026-02-03
Просмотров: 12
Описание:
Lecture 22 .In this Lecture, we explain Chapter 5 – Journal Entries from Fundamental Accounting by Larson (18th Edition) focusing on Accounting for Merchandising Operations under the Perpetual Inventory System.
You’ll learn how to record journal entries for:
Purchase of goods
Freight-in
Purchase returns and allowances
Purchase discounts
Sales of merchandise
Sales returns and allowances
Each entry is explained step by step, making it easy to understand and perfect for **B.Com, BBA, MBA, CA, CMA, and accounting beginners**.
If journal entries under the perpetual inventory system seem confusing, this lesson will help you master the logic behind every transaction.
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