{"id":40224,"date":"2025-10-14T13:55:50","date_gmt":"2025-10-14T13:55:50","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate-2\/lessons\/lesson-4-two-expenses-of-merchandising-company-2\/"},"modified":"2025-10-14T13:55:50","modified_gmt":"2025-10-14T13:55:50","slug":"lesson-4-two-expenses-of-merchandising-company-2","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-4-two-expenses-of-merchandising-company-2\/","title":{"rendered":"Lesson 4: Two expenses of merchandising company"},"content":{"rendered":"

\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Lesson 4: Accounting For Merchandize Operation
\n<\/h2>\n

A merchandising company has 2 expenses:<\/h5>\n
\n\n\t\t\t\t\t Cost of goods:
\n\t\t\t<\/path><\/svg>
\n\t\t\t<\/path><\/svg>
\n\t\t\t\t\t\t<\/summary>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Cost of goods sold: The cost of the merchandise inventory that the business has sold to customers.<\/h5>\n<\/details>\n
\n\n\t\t\t\t\t Operating expenses:
\n\t\t\t<\/path><\/svg>
\n\t\t\t<\/path><\/svg>
\n\t\t\t\t\t\t<\/summary>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Refers to expenditures not directly tied to the production of goods or services such as rent and office supplies<\/h5>\n<\/details>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Cost of goods sold: The cost of the merchandise inventory that the business has sold to customers.<\/h5>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Refers to expenditures not directly tied to the production of goods or services such as rent and office supplies<\/h5>\n
Income statement process for a merchandising company:<\/h5>\n
    \n
  • \n\t\t\t\t\t\t\t<\/path><\/svg>
    \n\t\t\t\t\t\t\t\t\t\tIncome Statement starts with the sales revenue for the year\n\t\t\t\t\t\t\t\t\t<\/li>\n
  • \n\t\t\t\t\t\t\t<\/path><\/svg>
    \n\t\t\t\t\t\t\t\t\t\tSubtracting the Cost of goods sold.\n\t\t\t\t\t\t\t\t\t<\/li>\n
  • \n\t\t\t\t\t\t\t<\/path><\/svg>
    \n\t\t\t\t\t\t\t\t\t\tWhich will equal Gross profit for the year.\n\t\t\t\t\t\t\t\t\t<\/li>\n
  • \n\t\t\t\t\t\t\t<\/path><\/svg>
    \n\t\t\t\t\t\t\t\t\t\tSubtracting operating expenses.\n\t\t\t\t\t\t\t\t\t<\/li>\n
  • \n\t\t\t\t\t\t\t<\/path><\/svg>
    \n\t\t\t\t\t\t\t\t\t\tFinally, we get the Net income.\n\t\t\t\t\t\t\t\t\t<\/li>\n<\/ul>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-40224","lesson","type-lesson","status-publish","hentry"],"yoast_head":"\nLesson 4: Two expenses of merchandising company - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-4-two-expenses-of-merchandising-company-2\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 4: Two expenses of merchandising company - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 4: Accounting For Merchandize Operation A merchandising company has 2 expenses: Cost of goods: Cost of goods sold: The cost of the merchandise inventory that the business has sold to customers. Operating expenses: Refers to expenditures not directly tied to the production of goods or services such as rent and office supplies Cost of […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-4-two-expenses-of-merchandising-company-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Certifeka-edu\" \/>\n<meta property=\"og:image\" content=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0648\u0642\u062a \u0627\u0644\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u064f\u0642\u062f\u0651\u0631\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u062f\u0642\u064a\u0642\u062a\u0627\u0646\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":[\"WebPage\",\"webpage\"],\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/sample-course\\\/lessons\\\/lesson-4-two-expenses-of-merchandising-company-2\\\/\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/sample-course\\\/lessons\\\/lesson-4-two-expenses-of-merchandising-company-2\\\/\",\"name\":\"Lesson 4: Two expenses of merchandising company - Certifeka-edu\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/sample-course\\\/lessons\\\/lesson-4-two-expenses-of-merchandising-company-2\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/sample-course\\\/lessons\\\/lesson-4-two-expenses-of-merchandising-company-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/logos-png-01-296x57-1.png\",\"datePublished\":\"2025-10-14T13:55:50+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/sample-course\\\/lessons\\\/lesson-4-two-expenses-of-merchandising-company-2\\\/#breadcrumb\"},\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/sample-course\\\/lessons\\\/lesson-4-two-expenses-of-merchandising-company-2\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/sample-course\\\/lessons\\\/lesson-4-two-expenses-of-merchandising-company-2\\\/#primaryimage\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/logos-png-01-296x57-1.png\",\"contentUrl\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/logos-png-01-296x57-1.png\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/sample-course\\\/lessons\\\/lesson-4-two-expenses-of-merchandising-company-2\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"home\",\"item\":\"https:\\\/\\\/certifeka-edu.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Lessons\",\"item\":\"https:\\\/\\\/certifeka-edu.com\\\/lesson\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Lesson 4: Two expenses of merchandising company\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#website\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/\",\"name\":\"certifeka\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/certifeka-edu.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ar\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#organization\",\"name\":\"certifeka\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/cropped-certifeka-removebg-preview.png\",\"contentUrl\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/cropped-certifeka-removebg-preview.png\",\"width\":366,\"height\":104,\"caption\":\"certifeka\"},\"image\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Lesson 4: Two expenses of merchandising company - Certifeka-edu","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-4-two-expenses-of-merchandising-company-2\/","og_locale":"ar_AR","og_type":"article","og_title":"Lesson 4: Two expenses of merchandising company - Certifeka-edu","og_description":"Lesson 4: Accounting For Merchandize Operation A merchandising company has 2 expenses: Cost of goods: Cost of goods sold: The cost of the merchandise inventory that the business has sold to customers. Operating expenses: Refers to expenditures not directly tied to the production of goods or services such as rent and office supplies Cost of […]","og_url":"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-4-two-expenses-of-merchandising-company-2\/","og_site_name":"Certifeka-edu","og_image":[{"url":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_misc":{"\u0648\u0642\u062a \u0627\u0644\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u064f\u0642\u062f\u0651\u0631":"\u062f\u0642\u064a\u0642\u062a\u0627\u0646"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":["WebPage","webpage"],"@id":"https:\/\/certifeka-edu.com\/programs\/sample-course\/lessons\/lesson-4-two-expenses-of-merchandising-company-2\/","url":"https:\/\/certifeka-edu.com\/programs\/sample-course\/lessons\/lesson-4-two-expenses-of-merchandising-company-2\/","name":"Lesson 4: Two expenses of merchandising company - Certifeka-edu","isPartOf":{"@id":"https:\/\/certifeka-edu.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/certifeka-edu.com\/programs\/sample-course\/lessons\/lesson-4-two-expenses-of-merchandising-company-2\/#primaryimage"},"image":{"@id":"https:\/\/certifeka-edu.com\/programs\/sample-course\/lessons\/lesson-4-two-expenses-of-merchandising-company-2\/#primaryimage"},"thumbnailUrl":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png","datePublished":"2025-10-14T13:55:50+00:00","breadcrumb":{"@id":"https:\/\/certifeka-edu.com\/programs\/sample-course\/lessons\/lesson-4-two-expenses-of-merchandising-company-2\/#breadcrumb"},"inLanguage":"ar","potentialAction":[{"@type":"ReadAction","target":["https:\/\/certifeka-edu.com\/programs\/sample-course\/lessons\/lesson-4-two-expenses-of-merchandising-company-2\/"]}]},{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/certifeka-edu.com\/programs\/sample-course\/lessons\/lesson-4-two-expenses-of-merchandising-company-2\/#primaryimage","url":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png","contentUrl":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png"},{"@type":"BreadcrumbList","@id":"https:\/\/certifeka-edu.com\/programs\/sample-course\/lessons\/lesson-4-two-expenses-of-merchandising-company-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"home","item":"https:\/\/certifeka-edu.com\/"},{"@type":"ListItem","position":2,"name":"Lessons","item":"https:\/\/certifeka-edu.com\/lesson\/"},{"@type":"ListItem","position":3,"name":"Lesson 4: Two expenses of merchandising company"}]},{"@type":"WebSite","@id":"https:\/\/certifeka-edu.com\/#website","url":"https:\/\/certifeka-edu.com\/","name":"certifeka","description":"","publisher":{"@id":"https:\/\/certifeka-edu.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/certifeka-edu.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ar"},{"@type":"Organization","@id":"https:\/\/certifeka-edu.com\/#organization","name":"certifeka","url":"https:\/\/certifeka-edu.com\/","logo":{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/certifeka-edu.com\/#\/schema\/logo\/image\/","url":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/03\/cropped-certifeka-removebg-preview.png","contentUrl":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/03\/cropped-certifeka-removebg-preview.png","width":366,"height":104,"caption":"certifeka"},"image":{"@id":"https:\/\/certifeka-edu.com\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/lesson\/40224","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/lesson"}],"about":[{"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/types\/lesson"}],"replies":[{"embeddable":true,"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/comments?post=40224"}],"version-history":[{"count":0,"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/lesson\/40224\/revisions"}],"wp:attachment":[{"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/media?parent=40224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}