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Merchandise Sales and Accounts Receivable


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LO 1 Analyze and record transactions for merchandise sales.
LO 2 Describe how to compute and record sales discounts.
LO 3 Explain how to record sales returns and allowances.
LO 4 Describe the use of special journals and subsidiary ledgers.
LO 5 Journalize and post transactions using a sales journal.
LO 6 Prepare and prove the accuracy of the accounts receivable subsidiary ledger.
LO 7 Journalize and post transactions using a cash receipts journal.








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