Friday, October 10, 2014

Prepare journal entries to close the balances in temporary revenue and expense accounts.

Nix’It Company’s ledger on July 31, its fiscal year-end, includes the following selected accounts that have normal balances (Nix’It uses the perpetual inventory system).

Merchandise inventory

$ 34,800

Sales returns and allowances

$ 3,500

T. Nix, Capital 

115,300

Cost of goods sold

102,000

T. Nix, Withdrawals

7,000

Depreciation expense

7,300

Sales 

157,200

Salaries expense

29,500

Sales discounts

1,700

Miscellaneous expenses

2,000

A physical count of its July 31 year-end inventory discloses that the cost of the merchandise inventory still available is $32,900. Prepare the entry to record any inventory shrinkage.

Prepare journal entries to close the balances in temporary revenue and expense accounts.

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