Word has gotten around that you know accounting and can explain it well.  Jim, another of your friends has a unique business.  During the summer he buys hats that cost $5.00 each and sells them at the beach for $12.00 each.  Other than the cost of the hat, his only other expense last summer was $120 for parking.  He sold 78 hats last summer.  His accountant prepared a financial statement for him and he has several questions about the income statement.  He asks: What does the cost of goods sold and gross profit mean? How much gross profit do I make on each hat? Why show both gross profit and net income?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Word has gotten around that you know accounting and can explain it well.  Jim, another of your friends has a unique business.  During the summer he buys hats that cost $5.00 each and sells them at the beach for $12.00 each.  Other than the cost of the hat, his only other expense last summer was $120 for parking.  He sold 78 hats last summer.  His accountant prepared a financial statement for him and he has several questions about the income statement.  He asks:
  1. What does the cost of goods sold and gross profit mean?
  2. How much gross profit do I make on each hat?
  3. Why show both gross profit and net income?
  4. Using Jim's figures, calculate his cost of goods sold, gross profit and net income - SHOW YOUR CALCULATIONS
If I have hats returned or a give a discount, how will that be shown on the income statement?
 
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