What is the amount of net sales revenue


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Q: Lorenzo Company sells goods under the terms 2/15, n/30. It uses the calendar month as its reporting period. Its cost of goods is 80% of selling price and its historical experience is that on average of 30% of sales gets paid within the discount period. Its October 31st balance sheet shows a balance of $1,000 in the Provision/Reserve for Sales Discounts account. For the month of November, Lorenzo reported gross sales revenue of $800,000. During November, discounts were availed for gross sales of $200,000, of which $60,000 was from sales in October and the remaining $140,000 was from sales in November.

(a) What is the amount of net sales revenue that Lorenzo should report on its November income statement?

(b) What is the amount of COGS that Lorenzo should report on its November income statement?

c) What amount should Lorenzo report as the balance in the Provision/Reserve for Sales Discounts account on its November 30th balance sheet?

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Accounting Basics: What is the amount of net sales revenue
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