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LESSON 14-3. Planning and Recording a Merchandise Inventory Adjustment. MERCHANDISE INVENTORY. page 415. 3. 3. ANALYZING AND RECORDING A MERCHANDISE INVENTORY ADJUSTMENT. page 416. 2. 1. 1. Write the debit amount. 2. Write the credit amount.

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Lesson 14 3

LESSON 14-3

Planning and Recording a Merchandise Inventory Adjustment


Merchandise inventory
MERCHANDISE INVENTORY

page 415

LESSON 14-3


Analyzing and recording a merchandise inventory adjustment

3

3

ANALYZING AND RECORDING A MERCHANDISE INVENTORY ADJUSTMENT

page 416

2

1

1. Write the debit amount.

2. Write the credit amount.

3. Label the two parts of this adjustment with a small letter d in parentheses.

LESSON 14-3


Merchandise Inventory

Jan. 1 Bal. 294,700.00

Adj. (d) 4,200.00

(New Bal. 298,900.00)

Income Summary

Adj. (d) 4,200.00

ANALYZING AN ADJUSTMENT WHEN ENDING MERCHANDISE INVENTORY IS GREATER THAN BEGINNING MERCHANDISE INVENTORY

page 417

LESSON 14-3


Term review
TERM REVIEW

page 418

  • merchandise inventory

LESSON 14-3


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