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Revised Fall 2012 - Harper College
www.harpercollege.eduACCOUNTING FOR MERCHANDISING OPERATIONS Key Terms and Concepts to Know Income Statements: Single-step income statement Multiple-step income statement Gross Margin = Gross Profit = Net Sales – Cost of Goods Sold Gross Margin ratio = Gross Margin / Net Sales
CHAPTER 5 Accounting for Merchandising Activities
mybusinessed.comLarson Page 237 K aren White and Mark Smith’s continued interest in Im-perial Oil Limited brought them back to both the company’s financial statements and the section in Chapter 3 dis-cussing the current ratio. They focused on the part that stated: “The current ratio is …