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1、Rev.ConfirmingPagesLEARNINGOBJECTIVESAfterstudyingthischapter,youshouldbeableto:1.Applytherevenueprincipletodeterminetheacceptedtimetorecordsalesrevenuefortypicalretailers,wholesalers,manufacturers,andservicecompanies.p.2812.Analyzetheimpactofcreditca
2、rdsales,salesdiscounts,andsalesreturnsontheLecturePresentationLP-6amountsreportedasnetsales.p.281www.mhhe.com/libby7e3.Analyzeandinterpretthegrossprofitpercentage.p.2844.Estimate,report,andevaluatetheeffectsofuncollectibleaccountsreceivable(baddebts)o
3、nfinancialstatements.p.2865.Analyzeandinterpretthereceivablesturnoverratioandtheeffectsofaccountsreceivableoncashflows.p.2926.Report,control,andsafeguardcash.p.295lib11021_ch06_278-329.indd27818/07/103:53PMRev.ConfirmingPagesCHAPTERSIXREPORTINGANDINTE
4、RPRETINGSALESREVENUE,RECEIVABLES,ANDCASHoundedbythenUniversityofCalifornia,SantaBarbara,studentDougOtto,DeckersOutdoorisbestknownforitsTevasportssandalsandUGGsheepskinboots.DeckershasbecomeaFmajorplayerinthecasual,outdoor,andathleticfootwearmarketbybu
5、ildingonitscommit-menttotheneedsofhikers,trailrunners,kayakers,surfers,andwhitewaterraftersforcomfort,function,andperformance.Itsgrowthstrategyrequiresbuildingbrandrecognitionbydevelop-ingandintroducingadditionalinnovativefootwearthatsatisfiesthecompa
6、ny’shighstan-dardsofcomfort,performance,andquality.“Buildingthebrands”allowsDeckerstomaintainaloyalconsumerfollowingandpenetratenewmarkets.FOCUSCOMPANY:ItalsohasallowedDeckerstocon-tinuetogrowduringtheworstreces-DeckersOutdoorCorporation*sioninmoretha
7、n25years.ThereisasecondkeycomponenttoBUILDINGBRANDSTOBUILDGROSSPROFIT:Deckers’ssuccessfulgrowthstrategy.MANAGINGPRODUCTDEVELOPMENT,Successintheultracompetitivefoot-PRODUCTION,ANDWORKINGCAPITALwearmarketrequirescarefulmatchingofproductionschedulestocus
8、tom-www.deckers.comers’needsandcarefulmanagementofcustomerreceivables.Deckers’ssuc-cessfulfocusonbranddevelopment,productinnovation,andworkingcapitalmanagementhasallowedthecompanytoreportthehighestgrossprofitandnetincomeinitshistory.UNDERSTAND
