Accounting Dept. \ Al-Najah National University

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ضجو السَمآء بصَوت ” استغفارگم “ فھنآگ رَب غفُور يقٌول: هل منْ مسْتغفِر فأغفِر لَه... ♥

جمعة مباركة عليكم جميعاً

مساء الخير جميعا ..
انشاء الله جهز برنامج الفصل عندكم !

Historically, Pine Hill Wood had no significant bad debt experience with its customers. Cash sales has accounted for %10 of total sales , and payment for credit sales have been recieved as follows:

40% of credit sales in the month o sale
30% of credit sales in the 1st subsequent month
25% of credit sales in the 2nd subsequent month
5% of credit sales in the 3rd subsequent month

forcast for both cash and credit sales is as follows:

Month...............Sales
___________________
January..........$95,000
February........$65,000
March............$70,000
April..............$80,000
May...............$85,000

Due to deteriorating economic conditions, Pine Hill Wood Products has now decided that's its cash forecast should include a bad debt adjustment of 2% of credit sales , beginning with sales for the month of April. The 5% collection in the fourth month should be reduced to reflect a bad debt. Because of this policy change, the total expected cash inflow in April related to sales made in April will:

A. Be unchanged.
B. Decrease by $1,260.
C. Decrease by $1,440.
D. Decrease by $1,530.

what is the correct answer !?

I.D

Question :-

what is the concept that those two sentences related to ?

is a reduction in the buyer’s cost of merchandise that it had purchased.
is granted by the supplier because of a problem such as shipping the wrong items, the incorrect quantity, flaws in the goods, etc.

يسعد مساكم جميعاااا .. قرب الدوااااام :)

Question :-

_________ occurs when a buyer returns merchandise that it has purchased from a supplier.

A. Purchase allowance.
B. Sale Returns.
C. Purchase Returns.

الرجاء التعميم
*********
بدء طلبات التخصص لطلبة كلية الاقتصاد وفقا للإعلان المرفق
يرجى البدء بتعبئة طلبات التخصص على موقع زاجل

•The benefits of internal control
1. lower external audit cost
2. better control over organization's assets
3. reliable information's to use in decision making
ع.ص

يسعد مساكم جميعا يا رب ..
كم واحد موجود؟

Question :-
___________ is the assigning or allocating of a plant asset’s cost to expense over the accounting periods that the asset is likely to be used.

what is the correct answer ?

A. Bad-debt Expense.
B. Depreciation.
C. Fixed Cost.