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ID:51593521
大小:1.36 MB
页数:63页
时间:2020-03-25
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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InternationalBusinessCollegeofShenyangU
2、niversityAnalyticalChapterObjectivesA1:AnalyzetheeffectsofinventorymethodsforbothfinancialandtaxreportingA2:AnalyzetheeffectsofinventoryerrorsoncurrentandfuturefinancialstatementsA3:Assessinventorymanagementusingbothinventoryturnoveranddays’salesininven
3、tory沈阳大学国际商学院InternationalBusinessCollegeofShenyangUniversityProceduralChapterObjectivesP1:Computeinventoryinaperpetualsystemusingthemethodsofspecificidentification,FIFO,LIFO,andweightedaverageP2:ComputethelowerofcostormarketamountofinventoryP3:Appendix
4、6A:Computeinventoryinaperiodicsystemusingthemethodsofspecificidentification,FIFO,LIFO,andweightedaverageP4:Appendix6B:Applyboththeretailinventoryandgrossprofitmethodstoestimateinventory.沈阳大学国际商学院InternationalBusinessCollegeofShenyangUniversityDeterminin
5、gInventoryItemsMerchandiseinventoryincludesallgoodsthatacompanyownsandholdsforsale,regardlessofwherethegoodsarelocatedwheninventoryiscounted.Itemsrequiringspecialattentioninclude:GoodsinTransitGoodsDamagedorObsoleteGoodsonConsignmentC1沈阳大学国际商学院Internati
6、onalBusinessCollegeofShenyangUniversityFOBDestinationPointPublicCarrierSellerBuyerGoodsinTransitPublicCarrierSellerBuyerFOBShippingPointOwnershippassestothebuyerhere.C1沈阳大学国际商学院InternationalBusinessCollegeofShenyangUniversityGoodsonConsignmentMerchan
7、diseisincludedintheinventoryoftheconsignor,theowneroftheinventory.ConsignorConsigneeThanksforsellingmyinventoryinyourstore.C1沈阳大学国际商学院InternationalBusinessCollegeofShenyangUniversityGoodsDamagedorObsoleteDamagedorobsoletegoodsarenotcountedininventoryift
8、heycannotbesold.Costshouldbereducedtonetrealizablevalueiftheycanbesold.C1沈阳大学国际商学院InternationalBusinessCollegeofShenyangUniversityDeterminingInventoryCostsInvoiceCostIncludeallexpendituresnecessarytobringanitemtoasalablecondition
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