Читать книгу Wiley GAAP: Financial Statement Disclosure Manual - Joanne M. Flood - Страница 61
Example 5.2: A Multiple‐Step Format for Income from Continuing Operations
Оглавление| Sales: | |||
| Sales | $xxx | ||
| Less: Sales discounts | $xxx | ||
| Sales returns and allowances | xxx | (xxx) | |
| Net sales | $xxx | ||
| Cost of goods sold | xxx | ||
| Gross profit | $xxx | ||
| Operating expenses: | |||
| Selling expenses | |||
| Sales salaries | $xxx | ||
| Commissions | xxx | ||
| Advertising expense | xxx | ||
| Delivery expense | xxx | ||
| Selling supplies expense | xxx | ||
| Depreciation of store furniture and equipment | xxx | $xxx | |
| General and administrative expenses | |||
| Officers’ salaries | $xxx | ||
| Office salaries | xxx | ||
| Bad debts expense | xxx | ||
| Office supplies expense | xxx | ||
| Depreciation of office furniture and fixtures | xxx | ||
| Depreciation of building | xxx | ||
| Insurance expense | xxx | ||
| Utilities expense | xxx | xxx | |
| Total operating expense | (xxx) | ||
| Operating income | |||
| Other revenues: | $xxx | ||
| Dividend income | $xxx | ||
| Gain on business acquisition (“bargain purchase”) | xxx | ||
| Interest income | xxx | xxx | |
| Other expenses: | |||
| Interest expense | (xxx) | ||
| Income from continuing operations | $xxx |
