财务会计英文版 09 ppt

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1、1华中科技大学管理学院MerchandiseInventoryChapter9Accounting,5/EGUOWEIHUST9-12华中科技大学管理学院Objective1Accountforinventorybytheperpetualandperiodicsystems.Accounting,5/EGUOWEIHUST9-23华中科技大学管理学院InventoryAccountingSystemsPerpetualsystemsmaintainarunningrecordtoshowtheinventoryonhan

2、datalltimes.Periodicsystemsdonotkeepacontinuousrecordofinventoryonhand.Accounting,5/EGUOWEIHUST9-34华中科技大学管理学院PerpetualSystemDebitInventoryCreditCashorAccountsPayableDebitCashorAccountsReceivableCreditSalesRevenueDebitCostofGoodsSoldCreditInventoryAccounting,5/EGUO

3、WEIHUST9-45华中科技大学管理学院PerpetualSystemItem:TevaSandalsQuantityQuantityQuantityDateReceivedSoldonHandNov.11056472529121316262541302120Totals504020Accounting,5/EGUOWEIHUST9-56华中科技大学管理学院CostofGoodsSoldBeginningNetInventory+Purchases=$100,000$560,000CostofGoodsEndingCos

4、tofGoodsAvailablefor–Inventory=SoldSale$660,000$120,000$540,000Accounting,5/EGUOWEIHUST9-67华中科技大学管理学院GrossProfitSalesrevenues–Costofgoodssold=Grossmargin(beforeoperatingexpenses)Grossmargin–Operatingexpenses=NetincomeAccounting,5/EGUOWEIHUST9-78华中科技大学管理学院Cost-of-G

5、oods-SoldModelBudgetedCostofGoodsSold+BudgetedEndingInventory=BudgetedCostofGoodsAvailableforSale–ActualBeginningInventory=PurchasesAccounting,5/EGUOWEIHUST9-89华中科技大学管理学院ComputingtheCostofInventoryCostofinventoryonhand=Quantity×unitcostPhysicalcountismadeatleasto

6、nceayear,evenwithaperpetualsystem.Consignedgoodsareexcluded.Accounting,5/EGUOWEIHUST9-910华中科技大学管理学院PeriodicSystemAttheendoftheperiodmakeaphysicalcountandapplyunitcosttodetermineendinginventory.Inventorypurchasesaredebitedtothepurchasesaccount.Theinventoryaccou

7、ntcarriesthebeginninginventorybalanceuntiladjustedatperiodend.Accounting,5/EGUOWEIHUST9-1011华中科技大学管理学院PeriodicSystemInventoryPurchases100,000100,000560,000560,000BeginningBeginningPurchasesPurchasesBalanceBalance120,000EndingBalanceCostofGoodsSold100,000120,000Acc

8、ountsPayableEnding560,000Balance560,000540,000PurchasesAccounting,5/EGUOWEIHUST9-1112华中科技大学管理学院Objective2Applytheinventorycostingmethods:specificunitcos