《会计学原理》英文课件pptCh6

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1、Chapter6InventoriesandCostofSales沈阳大学国际商学院InternationalBusinessCollegeofShenyangUniversityConceptualChapterObjectivesC1:IdentifytheitemsmakingupmerchandiseinventoryC2:Identifythecostsofmerchandiseinventory沈阳大学国际商学院InternationalBusinessCollegeofShenyan

2、gUniversityAnalyticalChapterObjectivesA1:AnalyzetheeffectsofinventorymethodsforbothfinancialandtaxreportingA2:AnalyzetheeffectsofinventoryerrorsoncurrentandfuturefinancialstatementsA3:Assessinventorymanagementusingbothinventoryturnoveranddays’salesini

3、nventory沈阳大学国际商学院InternationalBusinessCollegeofShenyangUniversityProceduralChapterObjectivesP1:Computeinventoryinaperpetualsystemusingthemethodsofspecificidentification,FIFO,LIFO,andweightedaverageP2:ComputethelowerofcostormarketamountofinventoryP3:Ap

4、pendix6A:Computeinventoryinaperiodicsystemusingthemethodsofspecificidentification,FIFO,LIFO,andweightedaverageP4:Appendix6B:Applyboththeretailinventoryandgrossprofitmethodstoestimateinventory.沈阳大学国际商学院InternationalBusinessCollegeofShenyangUniversityDe

5、terminingInventoryItemsMerchandiseinventoryincludesallgoodsthatacompanyownsandholdsforsale,regardlessofwherethegoodsarelocatedwheninventoryiscounted.Itemsrequiringspecialattentioninclude:GoodsinTransitGoodsDamagedorObsoleteGoodsonConsignmentC1沈阳大学国际商学

6、院InternationalBusinessCollegeofShenyangUniversityFOBDestinationPointPublicCarrierSellerBuyerGoodsinTransitPublicCarrierSellerBuyerFOBShippingPointOwnershippassestothebuyerhere.C1沈阳大学国际商学院InternationalBusinessCollegeofShenyangUniversityGoodsonConsig

7、nmentMerchandiseisincludedintheinventoryoftheconsignor,theowneroftheinventory.ConsignorConsigneeThanksforsellingmyinventoryinyourstore.C1沈阳大学国际商学院InternationalBusinessCollegeofShenyangUniversityGoodsDamagedorObsoleteDamagedorobsoletegoodsarenotcounted

8、ininventoryiftheycannotbesold.Costshouldbereducedtonetrealizablevalueiftheycanbesold.C1沈阳大学国际商学院InternationalBusinessCollegeofShenyangUniversityDeterminingInventoryCostsInvoiceCostIncludeallexpendituresnecessarytobringanitemtoasalablecondition