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An inequality is a statement that quantities are not equal. If two quantities are unequal, the first is either greater than or less than the other. The inequality symbols are: , meaning unequal to; , meaning greater than; and , meaning less than. Thus, 4 3 is read four is unequal to three ; 7 2 is read seven is greater than two ; and 1 5 is read one is less than five. Two inequalities may be of the same order or of opposite order. In inequalities of the same order, the same inequality symbol is used; in inequalities of the opposite order, opposite inequality symbols are used. Thus, 5 3 and 10 7 are inequalities of the same order; 5 3 and 7 10 are inequalities of opposite order. Inequalities of the same order may be combined, as follows. The inequalities x y and y z may be combined into x y z, which states that y is greater than x and less than z. The inequalities a b and b c may be combined into a b c, which states b is less than a and greater than c.



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There are three types of business enterprises that make up the business society: 1. Service. Companies and individuals that yield a service to the con sumer, such as lawyers, physicians, airlines, etc. 2. Manufacturing. Companies that convert raw materials into n

Axioms are statements that are accepted as true without proof and are used in the same way as theorems.

AXIOM 1:

AXIOM 2:

If the first of three quantities is greater than the second, and the second is greater than the third, then the first is greater than the third.

AXIOM 3:

AM and m/BAD m/BAC in Fig. 13-1.

ished products, such as housing construction companies and lumber mills. 3. Merchandising. Companies that engage in buying and selling n ished goods, such as department stores and retail establishments. This chapter examines the third type, merchandising companies.

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Fig. 13-1

AXIOM 4:

AXIOM 5:

AXIOM 6:

AXIOM 7:





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AXIOM 8:

AXIOM 9:

When the periodic inventory system is used to account for inventory, purchases of merchandise during the period are not debited to the Mer chandise Inventory account, but rather are debited to a separate account known as Purchases. This account includes only merchandise bought for resale. Other types of purchases (machinery, furniture, trucks, etc.) that are to be used in the business, rather than sold, are debited to the partic ular asset account involved and appear in the balance sheet.

If unequals are multiplied by the same negative number, the results are unequal in the opposite order.

AXIOM 10:

AXIOM 11:

If unequals are divided by the same negative number, the results are unequal in the opposite order.

13.1C

POSTULATE 1:

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Merchandising (trading) businesses are those whose income derives largely from buying and selling goods rather than from rendering services. Inventory represents the value of goods on hand at either the begin ning or the end of the accounting period. The beginning balance is the same amount as the ending balance of the previous period. Generally, not all purchases of merchandise are sold in the same period, so unsold mer chandise must be counted and priced, and its total recorded in the ledger as Ending Inventory. The amount of this inventory is shown as an asset in the balance sheet.

13.1D

The sum of the lengths of two sides of a triangle is greater than the length of the third side. (Corollary: The length of the longest side of a triangle is less than the sum of the lengths of the other two sides and greater than their difference.)

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PRINCIPLE 1:

Fig. 13-2

PRINCIPLE 2:

In a triangle, the measure of an exterior angle is larger than the measure of either nonadjacent interior angle.

PRINCIPLE 3:

Note!

If the lengths of two sides of a triangle are unequal, the measures of the angles opposite these sides are unequal, the larger angle being opposite the longer side. (Corollary: The largest angle of a triangle is opposite the longest side.)

PRINCIPLE 4:

If the measures of two angles of a triangle are unequal, the lengths of the sides opposite these angles are unequal, the longer side being opposite the larger angle. (Corollary: The longest side of a triangle is opposite the largest angle.)

PRINCIPLE 5:

Fig. 13-3

PRINCIPLE 6:

The amount of goods sold during the period is shown as cost of goods sold in the income state ment.

Fig. 13-4

If two sides of a triangle are congruent to two sides of another triangle, the triangle having the greater included angle has the greater third side.

PRINCIPLE 7:

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