lesson8

Dear Jessica,

Thank you for your eighth message.  My comments follow.

Sincerely,

Prof. Sue Garreis

Dear Professor Garreis,
 Thank you for your corrections of my English as well as Accounting.
 There is my homework following:

1. What is Net Income if  
    revenues change to $40,000 and
    all other transactions are the same?
   Net Income is $29,546.

 

Correct!

2. What is Net Income if
    revenues change to $30,000,
    cost of goods sold changes to $20,000 and  
    operating expenses are the same?
    Net Income is $9,546.

Correct!

3. What is Net Income if  
    revenues are $30,000,  
    cost of goods sold is $10,000, and
    total operating expenses change to $25,000?
    Net Income is -$5,000.

Correct!

In US accounting conventions, we would write ($5,000).  We use parentheses to show a loss, rather than a minus sign. We are afraid that a rapid reader would miss the minus sign.  The difference between a positive $5K and a negative $5K is great!  We do not want that mistake to happen.

4.How easy was this lesson for you?
   All of the three are about right.

Thank you for your feedback.

5.Vocabulary - Income Statement
Thank you for the vocabulary list.

Sincerely, yours

Jessica

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