Merchandising Cycle - Perpetual Inventory Systems

FA B R I K A M
Merchandising Cycle
PERPETUAL INVENTORY SYSTEM
PERPETUAL INVENTORY
Recording a Purchase
Transaction
PURCHASE TRANSACTION
Purchased merchandise on account from T. Arenas
Company, P90,000, terms 3/10, n/30.
3
TRANSPORTATION COST
Paid P500 for the shipping of merchandise
purchased from T. Arenas.
4
MERCHANDISE RETURNS TRANSACTION
Returned P5,000 worth of merchandise to T.
Arenas.
5
PAYMENT WITHIN DISCOUNT PERIOD
Paid in full the amount due to T. Arenas less
discounts allowed.
6
PERPETUAL INVENTORY
Recording a Sale
Transaction
SALE TRANSACTION – Cost in given
Sold merchandise to LOONIE on account costing
P8,000 for P10,000, terms 2/10, n/30
8
SALE TRANSACTION – Gross profit rate is given
Sold merchandise to various cash customers for
P15,000. The gross profit rate on the sale is 20%.
9
TRANSPORTATION COSTS
Paid P800 for the transportation of merchandise to
LONNIE.
10
SALES RETURNS
LONNIE returned P1,000 worth of merchandise.
11
COLLECTION WITHIN DISCOUNT PERIOD
LONNIE paid in full less discounts allowed.
12
PERPETUAL INVENTORY
Adjusting Entries
MERCHANDISE INVENTORY END
Merchandise inventory at year-end was valued at
P63,750.
14
PERPETUAL INVENTORY
Financial Statement
Presentation
PREPARE AN INCOME STATEMENT
16
THE END
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Solution
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nonummy pede. Mauris et orci.
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Divider
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Product
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Section 1 Title Section 2 Title

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Product Slide
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sed pulvinar ultricies, sed pulvinar ultricies,
purus lectus malesuada purus lectus malesuada
libero. libero.
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Business Model
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Section 1 Title Section 2 Title Section 3 Title

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magna sed pulvinar ultricies, purus magna sed pulvinar ultricies, purus magna sed pulvinar ultricies, purus
lectus malesuada libero. lectus malesuada libero. lectus malesuada libero.
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Market Opportunity
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Market Opportunity Slide
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Billion Billion Billion
Section 1 Title Section 2 Title Section 3 Title 12/3/2019

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Competition
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quis urna

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pede. Mauris et orci. pede. Mauris et orci.
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Competition Slide
More Convenient
More Expensive Less Expensive
Less Convenient 12/3/2019

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Growth Strategy
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Section 3 Title
Section 3 Subtitle
Section 2 Title
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libero, sit amet commodo magna eros
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quis urna. est. Vivamus a tellus.
 Nunc viverra imperdiet enim. Fusce
est. Vivamus a tellus.
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Traction
Key Metrics Revenue by Year

$50,000
Clients Orders Gross Revenue Net Revenue
$40,000
20XX
20XX $30,000
20XX $20,000
20XX $10,000
20XX $0
20XX 20XX 20XX 20XX 20XX
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Timeline
Month Month Month Month Month
Point 1 Title Point 2 Title Point 3 Title Point 4 Title Point 5 Title
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Financials 20XX 20XX 20XX
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consectetuer adipiscing elit. Jobs
Maecenas porttitor congue
massa Average price per job
COMPANY REVENUE @15%
- Cost of Revenue
Gross Profit
OPEX
- Sales & Marketing
- Customer Service
- Product Development
- Misc.
TOTAL OPEX
EBIT
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Our Team
Victoria Lindqvist Allan Mattsson Ian Hansson

Team Member Title Team Member Title Team Member Title
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massa. massa. massa.
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Team
Victoria Lindqvist Allan Mattsson Ian Hansson

Mira Karlsson August Bergqvist Mirjam Nilsson

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Funding
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amet, consectetuer
adipiscing elit. Maecenas $ 1,500,000 $ 1,500,000
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Fusce posuere
$ 1,500,000 $ 2,500,000
$ 1,500,000 $ 3,200,000
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Summary
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nonummy pede. Mauris et orci.
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Appendix
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Testimonials

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habitant morbi tristique senectus et netus et malesuada sed pulvinar ultricies, purus lectus malesuada libero, sit
amet
Victoria Lindqvist Allan Mattsson

Customer Title Customer Title
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Case Study
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imperdiet enim.
• Lorem ipsum dolor sit amet, consectetuer adipiscing elit.
Maecenas porttitor congue massa. Fusce posuere, magna sed
commodo magna eros quis urna. Nunc viverra imperdiet
enim. Fusce est. Vivamus a tellus. Pellentesque habitant
morbi tristique senectus et netus et malesuada fames ac
turpis egestas. Proin pharetra nonummy pede. Mauris et orci.
pulvinar ultricies, purus lectus malesuada libero
• Lorem ipsum dolor sit amet, consectetuer adipiscing elit.

commodo magna eros quis urna.
• Pellentesque habitant morbi tristique senectus et netus et
malesuada fames ac turpis egestas.
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Mobile Version Lorem ipsum dolor sit amet, consectetuer
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Section 1 Title
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Section 2 Title
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FA B R I K A M
Thank you!
Speaker Name
Email: Phone: Website:
victoria@fabrikam.com 404-555-0115 www.fabrikam.com
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FA B R I K A M

Section 1 Title Section 2 Title

Section 3 Title Section 4 Title

Section 1 Title Section 2 Title

Section 1 Title Section 2 Title Section 3 Title

Section 1 Title Section 2 Title

Billion Billion Billion

Section 1 Title Section 2 Title Section 3 Title 12/3/2019

Section 1 Title Section 2 Title

More Expensive Less Expensive

Less Convenient 12/3/2019

Key Metrics Revenue by Year

Month Month Month Month Month

Lorem ipsum dolor sit amet, Users

COMPANY REVENUE @15%

- Sales & Marketing

Victoria Lindqvist Allan Mattsson Ian Hansson

Victoria Lindqvist Allan Mattsson Ian Hansson

Mira Karlsson August Bergqvist Mirjam Nilsson

 Lorem ipsum dolor sit amet, consectetuer adipiscing elit.

Lorem ipsum dolor sit amet, consectetuer adipiscing elit.

Victoria Lindqvist Allan Mattsson

• Lorem ipsum dolor sit amet, consectetuer adipiscing elit.

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