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. Sami’s Skateboards uses the periodic inventory system and had the following sa

ID: 2537949 • Letter: #

Question

. Sami’s Skateboards uses the periodic inventory system and had the following sales transactions during May: (3 MARKS)

May 2 Sold merchandise to Ahmad Shop on credit for SAR 4,800, terms 1/15, n/60. The items sold had a cost of SAR $2,700.

May 4 Ahmad Shop returned merchandise that had a selling price of SAR 200. The cost of the merchandise returned was SAR110.

May 13 Ahmad Shop paid for the merchandise sold on May 2, taking any appropriate discount earned

Prepare the journal entries that Sami’s Skateboards must make to record these transactions

Explanation / Answer

The Journal Entries under Periodic inventory system is as follows:

Note: Under periodic inventory system, the entry forr recording the ccost of goods sold is made only at the end of year.

Date Accounts Title and explanations Debit $ Credit $ 2-May Accounts receivable Dr. 4,800     Sales revenue 4,800 (for goods sold) 4-May Sales return and allowance Dr. 200       Accounts receivable 200 (for goods returned on account) 13-May Cash Account Dr. 4,554 Sales discount Dr. 46       Accounts receivable 4,600 (for discount allowed on cash reciepts)