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Chapter9accountingML

Accounting

QuestionAnswer
goods that a business purchases to sell merchandise
a business that purcheses and sells goods merchandising business
a merchandising business that sells to those who use or consume the goods. retail merchandising business
a bsiness that buys and resells meerchandise to retail merchandising businesses wholesale merchandising business
an organization wiith the lefal rights of a person and which many persons may own corporation
total shares of ownership in a corporation capital stock
an owner of one or more shares of a corporation stockholder
a journal used to record only one kind of transaction special journal
the price a business pays for goods it purchases to sell cost of murchandise
the ammount added to the cost of merchandise to establi=sh the selling price markup
a business from which mercahndise is purchased or supplies or other asssests are bought. vendor
a transaction in whihc the merchandise purchased is to be paid for later. purchase on account
a special journal used to record only purchases of merchandise on account purchases journal
a journal amount column headed with an account title special amount column
an invoice used as a source document for recording a purchase on acccount transaction purchases invoice
purchases allowance terms of sale
a special journal used to record only cash payment transactions cash payments journal
a deduction that a vendor allows on the invoice amount to encourage prompt payment cash discount
a cash discount on purchases taken by a customer purchases discount
a journal amount column that is not headed with an account column general amount column
the retail price listed in a catalog or on an internet site list price
a reduction in the list price granted to customer trade discount
an account that reduces a related account ona finacial statement contra account
a petty cash on hand amount that is less than a recorded amount cash short
a petty cash on hand amount that is more than a recorded account cash over
credit allowed for the purchase price of returened merchandise, resulting ina decrease in the customer's accounts payable purchases return
credit allowed for part of the purchase price of merchandise that is not returned, resultining ina decrease in the custommer's accounts payable purchases allowance
a form prepared by the customer showing the price deduction taken by the customer for returns and allowances debit memorandum
Created by: 100000092290859
 

 



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