Which account does not appear on the balance sheet quizlet - Accrued Revenues are the revenues that were earned during the period but cash payment from the customer is not yet received. Although unpaid, the revenue should be recorded in the book. The entry is a debit to the Accounts Receivable account and a credit to a Revenue account.

 
Closing means to bring an account balance to zero. Step 1 of the closing process. Identify accounts to be closed. Step 2 of the closing process. Journalize and post closing entries. Step 3 of the closing process. Prepare a post closing trial balance. When does the closing process take place? At the end of an accounting period.. Minecraft download

utility expense. accounts receivable. retained earnings. There’s just one step to solve this. Expert-verified. Share Share. Step 1. Which account does not appear on the balance …Study with Quizlet and memorize flashcards containing terms like The FastForward Company balance sheet shows cash $5,000, accounts receivable $7,000, office equipment $3,000, and accounts payable $4,000. What is the amount of equity? A) $15,000 B) $11,000 C) $1,00 D) $12,000 E) $19,000, To include the personal …Which of the following items should not appear in the long-term liability section of the balance sheet? A. Accrued income taxes. B. Deferred income taxes. C.4. Accounts receivables. Accounts receivables are the amounts owed by the customer to the entity. It is presented in the balance sheet under the asset section. The cost of goods sold is not presented in the balance sheet. Therefore, the answer is letter D. Cost of goods sold.debit Accounts Payable and credit Inventory. Gross profit does not appear on a company's income statement if the company. is a service company. Under what ...Study with Quizlet and memorize flashcards containing terms like True or False: Stockholders' equity appears on the left-hand side of the balance sheet., Assets can be described as items that:, A long-term liability represents a(n) and more. ... The seller records this debt in which balance sheet account. Accounts receivable. …What accounts are not affected? Revenues, Expenses, dividends, and income summary accounts were affected. Assets, liabilities, and retained earnings are not ...c) debit Prepaid Insurance,$1,800; credit Cash, $1,800. d) debit Insurance Expense,$1,800; credit Prepaid Insurance, $1,800. 1 / 4. Find step-by-step Accounting solutions and your answer to the following textbook question: Fees payable would appear on the balance sheet as a (n): a. fixed asset b. liability c. … "Unearned revenue". Cash received before services are delivered creates a liability to perform the service. Example is Magazine subscription and tuition received by a college. Accounts Receivable. -All accounts EXCEPT Revenues and Expenses appear on the Balance Sheet columns of the worksheet. Study with Quizlet and memorize flashcards containing terms like Graff Company had the following data for the month of November: Retained Earnings, November 1 = $10,000 Net Income = $2,000 … the balance sheet presents an organized array of assets, liabilities, and shareholders' equity at a point in time.It is a freeze frame or snapshot of financial position at the end of a particular day marking the end of an accounting period., limitation of the balance sheet. that it does not portray the market value of the entity as a going ... September 7, 2023. 1:16 pm. No Comments. Which Account Does Not Appear on the Balance Sheet? Facebook. Twitter. LinkedIn. Want help with your bookkeeping? We …Find step-by-step Accounting solutions and your answer to the following textbook question: Merchandise inventory: A) Is reported on the balance sheet as a current asset. B) Refers to products a company owns and intends to sell. C) Can include the cost of shipping the goods to the store and making them ready for sale. D) Does not appear on the …B. $20. C. $1,176. D. $1,000. A. In a perpetual inventory system, the Cost of Goods Sold account is used. A. only when a cash sale of merchandise occurs. B. only when a credit sale of merchandise occurs. C. only when a sale of merchandise occurs. D. whenever there is a sale of merchandise or a return of merchandise sold.Accounts Receivable. -All accounts EXCEPT Revenues and Expenses appear on the Balance Sheet columns of the worksheet. Study with Quizlet and memorize flashcards containing terms like Graff Company had the following data for the month of November: Retained Earnings, November 1 = $10,000 Net Income = $2,000 Dividends = $1,200 … a. add $45 to the book’s balance. b. subtract$45 from the book’s balance. c. deduct $45 from the bank’s balance. d. deduct$649 from the book’s balance. 1 / 4. Find step-by-step Accounting solutions and your answer to the following textbook question: Allowance for Doubtful Accounts on the balance sheet: A) increases the cash realizable ... Thus, the income summary account does not appear on any financial statement because it is only used during the closing process. Instead, it is an account used to ensure that the retained profits account on the balance sheet accurately reflects the net income or net loss for the period throughout the closing process. Study with Quizlet and memorize flashcards containing terms like The following accounts show balances on the adjusted trial balance. Which of these account balances will not appear the same on the balance sheet?, Which types of accounts will appear in the post-closing trial balance?, On July 1 the Sunland Company paid $23040 to Acme Realty for 6 months rent beginning July 1. Balance sheet reflects the list of the company's permanent accounts with their ending balances, such as assets, liabilities, and equities. It measures the company's financial condition.. The company can easily access how its day-to-day operations affect its assets and liabilities with the help of this report. The format of the …Find step-by-step Accounting solutions and your answer to the following textbook question: Merchandise inventory: A) Is reported on the balance sheet as a current asset. B) Refers to products a company owns and intends to sell. C) Can include the cost of shipping the goods to the store and making them ready for sale. D) Does not appear on the … to internal owners. •Balance sheet must balance! The total of all assets must equal the sum of liabilities and stockholders' equity. •Parent company owns more than 50% of voting stock. •Financial statements are combined because the companies are in substance one company, given the proportion of control by the parent. Study with Quizlet and memorize flashcards containing terms like Which of the following would appear on a balance sheet? Net income Accounts receivable ...Accounts Receivable Which of the following items will not appear on the balance sheet of merchandising business? Select one: a. Accounts Receivable b. …Study with Quizlet and memorize flashcards containing terms like After all account balances have been transferred from the Adjusted Trial Balance section of the worksheet to the financial statement sections, the Income Statement section of the worksheet includes the following totals. The Credit column total is $120,000 and …Study with Quizlet and memorize flashcards containing terms like Which of the following is not true concerning the accrual basis of accounting? Revenues are recognized when earned. Expenses are recognized when incurred. Cash received for services to be performed in future months is recognized as revenue when the …a. accts rec increased from 34000 to 39000 from the beginning to the end of the year. b. during the year 10000 shares of preferred stock with a par value of 100 a share were issued at 115 per share c. Dep exp amounted to 14000 and bond premium amortization amounted to 5000 d.Land increased from 10000 to 30000.Terms in this set (24) balance sheet. summarizes a company's assets, liabilities and shareholders' equity at a specific date. balance sheet key words. payable, accrued, receivable, earnings, prepaid. balance sheet equation. Assets = liabilities + owners' equity. Assets. something your company owns that can provide future economic benefits.Learn || Ledgering. Which Account Does Not Appear on the Balance Sheet? Assets or liabilities not listed on a company's balance sheet are called off-balance sheet (OBS) …Study with Quizlet and memorize flashcards containing terms like Income statement, statement of retained earnings, balance sheet., All general ledger accounts., Accounts payable. and more. ... balance sheet., All general ledger accounts., Accounts payable. and more. ... What is the amount of insurance expense that …Study with Quizlet and memorize flashcards containing terms like Describe the purpose of the balance sheet., Explain why the balance sheet does not portray the market value of the entity., Define current assets and list the typical asset catefories included in this classification. and more.accounting. All of the following are necessary for budgets to be effective except: a. Goals should be attainable. b. Employees affected by a budget should be consulted when it is prepared. c. Evaluations should be made carefully with opportunities to explain differences between actual and budgeted amounts. d.Study with Quizlet and memorize flashcards containing terms like The FastForward Company balance sheet shows cash $5,000, accounts receivable $7,000, office equipment $3,000, and accounts payable $4,000. What is the amount of equity? A) $15,000 B) $11,000 C) $1,00 D) $12,000 E) $19,000, To include the personal assets and …Balance sheet reflects the list of the company's permanent accounts with the ending balances. It measures the company's financial condition. Below are the permanent accounts found on the balance sheet: Assets refer to the company's resources that provide future benefits.. Liabilities refer to an obligation arising from …Study with Quizlet and memorize flashcards containing terms like The financial statement or statements that pertain to a stated period of time is (are) the: a. balance sheet b. balance sheet and journals c. balance sheet and income statement d. income statement e. none of the above, The Futures Company had revenues of $50,000 and expenses of …The balance sheet appears on the worksheet, as it presents the assets, liabilities, and equity balance of a firm. Asset accounts appear on the debit column, as accounts are found on the side of their normal balance. Assets have a normal debit balance hence it is only appropriate that they be recorded on the debit column.permanent accounts. Balance Sheet accounts are also called: Purchase Orders account. An example of a non-posting account is ____. Resources that a company owns with future benefit. What are assets? All of these: owners contributions; assets, liabilities and owners equity accounts, income and expense accounts.The balance sheet contains the asset, liability, and equity accounts of an entity. The accounts in this financial statement are called nominal or permanent accounts. Since accounts payable is a liability account, it should appear in the balance sheet. Therefore, the answer is E.For each of the following (1) identify the type of account as an asset, liability, equity, revenue, or expense; (2) identify the normal balance of the account; and (3) enter debit (Dr.) or credit (Cr.) to identify the kind of entry that would increase the account balance. e. Accounts ReceivableCommon categories of a classified balance sheet include Current Assets, Long-Term Investments, Plant Assets, Intangible Assets, Current Liabilities, Long-Term Liabilities, and Equity. For each or the following items, identify the balance sheet category where the item typically would best appear. lf an item does not appear on the balance sheet, indicate …This problem has been solved! You'll get a detailed solution from a subject matter expert that helps you learn core concepts. Question: Which account does NOT appear on the balance sheet? Accounts receivable Utility expense Retained earnings Accounts payable Owner's equity. Which account does NOT appear on the balance sheet?The balances for the accounts that follow appear in the Adjusted Trial Balance columns of the end-of-period spreadsheet. Indicate whether each account would flow into the income statement, retained earnings statement, or balance sheet. At the balance sheet date, a business owes a mortgage note payable of $375,000, …Which of the following accounts would not appear on a balance sheet? Service Revenue. Explanation: Service revenue is an income statement account. Unearned ...Which of the following is an example of an asset. Cash. All of a business's assets come from two sources—borrowing and/or. investment. Study with Quizlet and memorize flashcards containing terms like A balance sheet shows, Owners' equity may also be called, A business's managers often study a series of past balance sheets to and more. Thus, the income summary account does not appear on any financial statement because it is only used during the closing process. Instead, it is an account used to ensure that the retained profits account on the balance sheet accurately reflects the net income or net loss for the period throughout the closing process. a) most assets are valued at cost. b) varying methods are used for asset valuation. c) not all items of value to the firm are included as assets. d) liabilities related to contingencies may not appear on the balance sheet. e)the owners' interest will be indicated. e. Study with Quizlet and memorize flashcards containing terms like If an entity can borrow funds to meet an unexpected financial crisis, it exhibits high _____. A. Liquidity B. Solvency C. Stability D. Financial flexibility, Which of the following is not a limitation of the balance sheet? A. Many balance sheet accounts are reported …Study with Quizlet and memorize flashcards containing terms like The private sector organization which currently sets generally accepted accounting principles (GAAP) is the, An income statement, Which of the following accounts would not appear on the balance sheet? and more.Which of the following explains why a company's book value as reported in the balance sheet may not equal the company's market value? I. Many assets are measured at their historical cost rather than amounts for which the assets could be sold. II. Many valuable resources of the company are not directly reported as …the balance sheet presents an organized array of assets, liabilities, and shareholders' equity at a point in time.It is a freeze frame or snapshot of financial position at the end of a particular day marking the end of an accounting period., limitation of the balance sheet. that it does not portray the market value of the … Study with Quizlet and memorize flashcards containing terms like The flow of Accounts into Financial Statements The balances for the following accounts appear in the Adjusted Trial Balance columns of the end-of-period spreadsheet. Indicate whether each account would flow into the income statement, statement of owner's equity, or balance sheet. 1. Accounts Payable 2. Accounts Receivable 3. Cash ... balance of the retained earnings account?, Which of the following is not an ... It would not appear on the balance sheet. The basic accounting equation can ... E. Add$45 to the bank's balance. 1 / 4. Find step-by-step Accounting solutions and your answer to the following textbook question: Accounts payable appear on which of the following statements? a) Transaction statement b) Balance sheet c) Statement of cash flow d) Statement of owner's equity e) Income statement. Some liabilities are considered off the balance sheet, meaning they do not appear on the balance sheet. Shareholder Equity Shareholder equity is the money attributable to the owners of a business ...The 3 major financial statements are the Income Statement, Balance Sheet and Cash Flow Statement. The Income Statement shows the company's revenue and expenses over a period of time, and goes down to Net Income, the final line on the statement. The Balance Sheet shows the company's Assets - its resources - …Service as of a specific date, identify those that would appear on the balance sheet: 1. Accounts Receivable 2. Cash 3. Common Stock 4. Fees Earned 5. LandIt remains quite apparent that the banks are far from finding their way out of the woods....ZION It's hard not to notice... Broader equity markets had been trading in the green alm...All of the above are true. accounting. A balance sheet lists assets in order of their ______________. A. dollar value, from smallest to largest. B. date of acquisition, with the most recently acquired assets listed first. C. liquidity, with the most liquid assets listed first. D. income generating ability. Study with Quizlet and memorize flashcards containing terms like The financial statement or statements that pertain to a stated period of time is (are) the: a. balance sheet b. balance sheet and journals c. balance sheet and income statement d. income statement e. none of the above, The Futures Company had revenues of $50,000 and expenses of $30,000 for the year. Mr. Futures withdrew $5,000 ... Let us classify each account written below to determine if it is not part of the balance sheet. 1. Bonds payable. Bonds payable is a long-term liability and classified as part of the liability section in the balance sheet. Therefore, bonds payable are not the answer.Study with Quizlet and memorize flashcards containing terms like Which of the following accounts does not appear in the acquisition and expenditure cycle? Prepaid insurance. Purchases returns. Cash. Sales returns., For which of the following accounts would the matching concept be the most appropriate? Sales. …In business, owner’s capital, or owner’s equity, refers to money that owners have invested into the business. The capital portion of the balance sheet is representative of money to... "Unearned revenue". Cash received before services are delivered creates a liability to perform the service. Example is Magazine subscription and tuition received by a college. Let us classify each account written below to determine if it is not part of the balance sheet. 1. Bonds payable. Bonds payable is a long-term liability and classified as part of the liability section in the balance sheet. Therefore, bonds payable are not the answer.Study with Quizlet and memorize flashcards containing terms like Unearned Revenue is classified as a(n) _____ account., To match expenses against revenues means to _____., Financial statements are prepared from the balances in a(n) _____. and more. ... Which of the following accounts should appear on the …which account does not appear on the balance sheet? owner's equity . accounts payable . utility expense . accounts receivable . retained earnings. There’s just one step to solve this. Who are the experts? Experts have been vetted by Chegg as specialists in this subject. Expert-verified. Step 1.Find step-by-step Accounting solutions and your answer to the following textbook question: Merchandise inventory: A) Is reported on the balance sheet as a current asset. B) Refers to products a company owns and intends to sell. C) Can include the cost of shipping the goods to the store and making them ready for sale. D) Does not appear on the …Interest Payable. Liability Account. Dividneds Payable. Liability. Study with Quizlet and memorize flashcards containing terms like Cash, Short Term Investments, Accounts … Cr Allowance for Doubtful Accounts 72,068. *Note: If there were a credit balance in the Allowance account, that amount would have been subtracted not added. $932,634 x 6% = 55,958 amount estimated to be uncollectible. 55,958 + 16,110 debit balance = 72,068 adjustment. Bad debts are estimated to be 2% of credit sales. Liability Credit Permanent Balance sheet. Tap the card to flip. 1 / 36 ... What does not appear in a post closing trial balance? Advertising expense.Study with Quizlet and memorize flashcards containing terms like Review the following statements and select the ones that are correct regarding sorting accounts from the Adjusted Trial Balance columns of a work sheet to the Income Statement and Balance Sheet columns in order to prepare for our last step of completing …Income Summary appears on which financial statement: 1. Balance sheet. 2. Retained Earnings statement. 3. Income summary does not appear on any financial ...September 7, 2023. 1:16 pm. No Comments. Which Account Does Not Appear on the Balance Sheet? Facebook. Twitter. LinkedIn. Want help with your bookkeeping? We …It includes revenue and expense accounts. It identifies a company's assets and liabilities as of a specific date. It shows the results of operations for an accounting period. It identifies a company's assets and liabilities as of a specific date. What is the primary limitation of the balance sheet? It does not reflect the net assets of a company.Study with Quizlet and memorize flashcards containing terms like Which of the following is not true concerning the accrual basis of accounting? Revenues are recognized when earned. Expenses are recognized when incurred. Cash received for services to be performed in future months is recognized as revenue when the cash is received. Cash …Indices Commodities Currencies StocksBalance Sheet. As of the start of business on January 1, 2020, Montross Company had a cash balance of $400. During the year ended December 31, 2020, Montross earned $1,200 of cash revenue and paid $800 of cash expenses. The amount of cash shown on the December 31, 2020 balance sheet would …InvestorPlace - Stock Market News, Stock Advice & Trading Tips When Mullen Automotive (NASDAQ:MULN) released its Q1 results on Feb. 14, tradit... InvestorPlace - Stock Market N...Accounts Receivable. -All accounts EXCEPT Revenues and Expenses appear on the Balance Sheet columns of the worksheet. Study with Quizlet and memorize flashcards containing terms like Graff Company had the following data for the month of November: Retained Earnings, November 1 = $10,000 Net Income = $2,000 Dividends = $1,200 …A balance sheet does not: 1.Report the assets and claims of an enterprise at a specified moment in time, 2.Show the financial status of an enterprise, 3.Present revenues and …"Which of the following accounts would not appear in a closing entry? A. Salary Expense B. Interest Income C. Accumulated Depreciation D. Retained Earnings ...Oct 21, 2023 · Study with Quizlet and memorize flashcards containing terms like The private sector organization which currently sets generally accepted accounting principles (GAAP) is the, An income statement, Which of the following accounts would not appear on the balance sheet? and more. Several accounts are listed below. On which financial statement(s) would each of the following accounts appear? BALANCE SHEET: cash, accounts payable, unearned ...With respect to the income statement, A. contra-revenue accounts do not appear on the income statement. ... A company that maintains a perpetual inventory system has an inventory account balance of $50,000. The physical count of goods on hand totals $49,600. ... Quizlet for Schools; Language the balance sheet presents an organized array of assets, liabilities, and shareholders' equity at a point in time.It is a freeze frame or snapshot of financial position at the end of a particular day marking the end of an accounting period., limitation of the balance sheet. that it does not portray the market value of the entity as a going ... (a) Allowance for doubtful accounts should be deducted from accounts receivable in current assets. (b) Merchandise held on consignment should not appear on the ... Stockholders' Equity. Retained Earnings. Stockholders' Equity. Interest Payable. Liability Account. Dividneds Payable. Liability. Study with Quizlet and memorize flashcards containing terms like Cash, Short Term Investments, Accounts Receivable and more. land. regarding a classified balance sheet, which of the following statements is correct? assets are listed in the oder of their liquidity. the entries that transfer the revenue, expense, and dividends balances to the retained earnings account to prepare the companys books for the next period are called _____ entries. closing.For each account listed, identify the category that it would appear on a classified balance sheet. Use the following categories: Current Assets, Long-term Investments, Plant Assets, Intangible Assets, Current Liabilities, Long-term Liabilities, and Stockholders' Equity. If the item does not belong on the classified balance sheet, put an X. a.Common categories of a classified balance sheet include Current Assets, Long-Term Investments, Plant Assets, Intangible Assets, Current Liabilities, Long-Term Liabilities, and Equity. For each or the following items, identify the balance sheet category where the item typically would best appear. lf an item does not appear on the balance sheet, indicate …Do you want to ace your AC 200 exam? Then you need to practice with Quizlet, the leading online learning platform that helps you master any subject. Quizlet offers flashcards, games, tests, and study guides for AC 200 topics, such as financial statements, income statements, balance sheets, and more. Whether you need to review the basics or …

Find step-by-step Accounting solutions and your answer to the following textbook question: Where does net income appear on a worksheet? a. Net income appears only in the Income Statement debit column. b. Net income appears in the Balance Sheet credit column and in the Income Statement debit column. c. Net income appears in the Income Statement ... . Omaha world herald obits last 30 days today

which account does not appear on the balance sheet quizlet

Find step-by-step Accounting solutions and your answer to the following textbook question: The balances for the accounts that follow appear in the Adjusted Trial Balance columns of the end-of-period spreadsheet. Indicate whether each account would flow into the income statement, retained earnings statement, or balance …The balance sheet contains the asset, liability, and equity accounts of an entity. The accounts in this financial statement are called nominal or permanent accounts. Since accounts payable is a liability account, it should appear in the balance sheet. Therefore, the answer is E.the balance sheet presents an organized array of assets, liabilities, and shareholders' equity at a point in time.It is a freeze frame or snapshot of financial position at the end of a particular day marking the end of an accounting period., limitation of the balance sheet. that it does not portray the market value of the …Study with Quizlet and memorize flashcards containing terms like The following categories are on a classified balance sheet. List them in the order that they would appear, Summarize the closing process by listing the closing entries in the order in which they would occur at the end of the accounting period. Step 1: Close Income Statement (credit/debit) …Step 4 of preparing a spreadsheet for the statement of cash flows is to. a. enter the balance of each balance sheet account. b. add the column totals. c. analyze the change during the year in each noncash account and classify the change. d. list the title of each balance sheet account in the Accounts column."Which of the following accounts would not appear in a closing entry? A. Salary Expense B. Interest Income C. Accumulated Depreciation D. Retained Earnings ...Oct 21, 2023 · Study with Quizlet and memorize flashcards containing terms like The private sector organization which currently sets generally accepted accounting principles (GAAP) is the, An income statement, Which of the following accounts would not appear on the balance sheet? and more.With respect to the income statement, A. contra-revenue accounts do not appear on the income statement. ... A company that maintains a perpetual inventory system has an inventory account balance of $50,000. The physical count of goods on hand totals $49,600. ... Quizlet for Schools; LanguageWhich account does NOT appear on the balance sheet? Accounts receivable Utility expense Retained earnings Accounts payable Owner's equity This problem has …When the Trial Balance is prepared and found to be in balance we can conclude that. Select one: a. There are no errors in the accounting records. b. That the sum of the Asset account balances in the General Ledger equal the sum of the Liability account balances plus the balances in Common Stock and Retained Earnings. c.Verified answer. accounting. Brinkley Company. which began operations in Year 1, had the following transactions and events in its long-term investments. Year 1. Jan. 5 Brinkley purchased 20,000 shares (25% of total) of Bloch's common stock for $200,500. Aug. 1 Bloch declared and paid a cash dividend of$1.05 per share.Which account is least likely to appear in an adjusting journal entry? a. Interest Receivable. b. Cash. c. the closing entries are usually prepared prior to the adjusted trial balance. d. the closing process creates a zero balance at the end of each period for all accounts on the year-end trial balance. Social Science. Q-Chat. For each account listed, identify the category that it would appear on a classified balance sheet. Use the following categories: Current Assets, Long-term Investments, Plant Assets, Intangible Assets, Current Liabilities, Long-term Liabilities, and Stockholders' Equity. If the item does not belong on the classified balance sheet, put an X. The balance sheet shows the accounts under the accounting equation which is the total assets is equal to the company's sum of liabilities and equity. Step 3 3 of 3 Common categories of a classified balance sheet include Current Assets, Long-Term Investments, Plant Assets, Intangible Assets, Current Liabilities, Long-Term Liabilities, and Equity. For each or the following items, identify the balance sheet category where the item typically would best appear. lf an item does not appear on the balance sheet, indicate …Study with Quizlet and memorize flashcards containing terms like The FastForward Company balance sheet shows cash $5,000, accounts receivable $7,000, office equipment $3,000, and accounts payable $4,000. What is the amount of equity? A) $15,000 B) $11,000 C) $1,00 D) $12,000 E) $19,000, To include the personal …Oct 31, 2023 · The balance sheet equation, Asset = Liabilities + Equity, is a fundamental concept in finance and accounting. Assets, such as cash and cash equivalents, accounts receivable, and inventory, represent the company’s assets. Liabilities, on the other hand, include obligations the company owes to others, such as loans and accounts payable.Revenue is the money a company makes from selling its products and services.. Expenses are the costs a company incurs in its operations.. A post-closing trial balance is a report containing only balance sheets accounts, such as assets, liabilities, and equities.. Revenue and expenses are income statement accounts. …B. $20. C. $1,176. D. $1,000. A. In a perpetual inventory system, the Cost of Goods Sold account is used. A. only when a cash sale of merchandise occurs. B. only when a credit sale of merchandise occurs. C. only when a sale of merchandise occurs. D. whenever there is a sale of merchandise or a return of merchandise sold..

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