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P3 MERCHANDISING COMPANY WORKSHEET P2WORK Name Date Uploaded to TalonNet Points Earned Max 10 Turn In Requirements Student Instructor Begin with P2WORK file from website. Upload one file with the following two requirements to TalonNet Requirements 1-3 Initial worksheet P2WORK3 pages 35-36 Requirement 3 Show formulas for initial worksheet page 36 Upload a second file with the following four requirements to TalonNet Requirement 4 What-if Analysis worksheet P2WORK4 page 36 Requirement 5...

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Hello this is Rachelle Gavin this is the lecture on chapter 11 preparing a worksheet for a merchandise company, so we're continuing on with the merchandising company the learning objects objectives for this chapter to talk about the adjustments that you make which normally include inventory unearned rent supplies insurance depreciation salaries and maybe some others but preparing a worksheet for a merchandise company learning objective one is figuring out what adjustments you need to make so if you think about the month you do everything by cash, so you write checks you receive payments but yet you don't really reflect anything that's happened to the non-cash transactions, so that's what we're going to do now the adjustments for merchandise inventory under a periodic system so remember a periodic system you take an inventory at the end of a period and everything runs through that purchase account so what you have to do at the end of the period is make some kind of adjustment for what inventory is really there, so the ending inventory is calculated on an ending inventory sheet so once again this is a very paper looking process however if you're using a computer system with inventory or even an Excel program it would look different from this but for a visual here is a set of inventory and kind of the unit cost in the total so here is what inventory looks like um for this arts wholesale clothing company adjustments for merchandise inventory under the periodic system you adjust the merchandise inventory count, and it's a two-step process you remove the beginning inventory, and you book the ending inventory, and it goes through the income summary account, so the difference is going to be the cost of goods sold so income summary is a not an account on your books it's a holding account so notice it doesn't have a category and merchandise inventory is an asset account so when you hit income summary you're going to take the beginning inventory off your books and run it through income summary, and then you're going to add the ending inventory, so you're going to debit back the ending inventory and book it through income summary, so notice here there's a fifteen thousand dollar difference running through this income summary account why do we do this because it's its better to reflect these kinds of transactions through what we call an income summary account than to put it through some other account, so the income statement impact here is beginning inventory plus your net cost of purchases is your cost of goods available for sale less your ending inventory is your cost of goods sold so here's what it looks like in a like a mathematical looking for mat, so you're beginning inventory is your purchases less your purchase discounts minus your purchase returns plus your Freight in, so notice here's a little diagram of where you got your net cost of purchases in case you can't recall that from a previous chapter and your ending inventory here is what you count,...

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P2work refers to a form or document used to report work-related activities and information.

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P2work can be filled out by providing the required information such as work hours, tasks completed, and any other relevant work-related details.

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The purpose of p2work is to document and report work-related activities for record-keeping, tracking, and compliance purposes.

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