Adjusting entries to account for anticipated sales returns


Sales returns

Response to the following :

Refer to the situation described in problem 1. Prepare the year-end adjusting journal entries to account for anticipated sales returns under the assumption that all sales are made for cash (no accounts receivable are outstanding).

Problem. 1:

During 2016, its first year of operations, Hollis Industries recorded sales of $10,600,000 and experienced returns of $720,000. Cost of goods sold totaled $6,360,000 (60% of sales). The company estimates that 8% of all sales will be returned. Prepare the year-end adjusting journal entries to account for anticipated sales returns, assuming that all sales are made on credit and all accounts receivable are outstanding.

 

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Managerial Accounting: Adjusting entries to account for anticipated sales returns
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