請問point(v)點解closing inventory要扣兩次?

after physical inventory count 唔係就咁
dr inventory loss
cr inventory

第一次係記錄返正確既closing inventory (statement to calculate value of closing inventory既概念)

第二次Less: destroyed inventory係inventory loss既鐵膽entry

想問下點解兩個記錄嘅inventory 會唔同

你係咪搞錯咗點解gross profit前面要扣一次inventory loss既原因

呢個步驟 唔係 adjust緊closing inventory

我ge 理解係 如果有abnormal inventory loss 在inventory counting 之前，會做
dr.,inventory loss
cr. purchase(喺purchase 下面less:inventory loss)

如果發生abnormal loss 喺inventory counting後
dr. inventory loss
cr.closing inventory (adjust closing inventory )

呢個係我睇書所理解嘅意思🧐

Closing inventory係你數到幾多就係幾多，因為你要帶落去下一年

假設你今年inventory loss之後先physical count，咁你數貨嗰陣自然冇呢批貨。但今次係physical count之後先inventory loss，所以你要扣返走佢條數先啱，因為呢批貨已經唔再存在。

咁點解abnormal inventory loss，一次要落喺gross profit之前，一次要落喺net profit之前呢？

主因係closing inventory不尋常地細，如果我地唔喺gross profit前落一次inventory loss，gross profit就會不尋常地細，which is 偏離咗gross profit本身既原意。

無論係發生喺physical count前定physical count後，「落兩次」呢個step都係一定要做，唔係話發生喺之前就要調整COGS，發生喺之後就係adjust closing inventory。

呢度ge closing inventory本身 :378000
係唔係即係呢, 如果發生abnormal inventory loss 喺inventory counting前， 因為inventory counting 嗰時已經count埋個loss, 所以個closing inventory 已經變咗after deduct loss:373600, 之後再dr. inventory loss 4330
cr. purchase 4330
之後gross profit會增加翻4330

但我而家只係做左adjust inventory (378000-4320),
但仲未做cr.purchase 4320
呢個步驟去增加返gross profit所以 如果我而家做嘅嘢同abnormal inventory loss before inventory counting 嘅gross profit相比會少咗4320， 唔知係唔係咁樣？🙇‍♂

可以大致咁樣理解

想問點解sales journal overcast 淨係會錯咗sales 但trade receivables 冇錯嘅？🙈唔該晒

Under DSE syllabus, inventory既closing entries:
Dr Cost of goods sold (Opening inventory)
Cr Inventory

Dr Inventory
Cr Cost of goods sold (Closing inventory)

Periodic inventory system係DSE採用既inventory system (所以in-syl)，as the name "periodic" suggests，inventory account係一個period搞一次，而inventory既數字係透過inventory count得出，其他涉及movement in goods既野全部唔會搞到inventory account。

題目既設定係「Before the preparation of the financial statements」，姐係未開始做income statement，未開始做income statement就未開始做closing entries，姐係未開始搞inventory account住。呢個時候closing inventory有錯既話，數返正確既數字，然後喺做closing entries嗰陣用正確數字就可以了，冇correcting entry需要做。

Inventory valuation呢科有三個rule: weighted average cost, lower of cost and nrv, sale or return transaction

呢個item考緊rule 2, lower of cost and nrv
Nrv = estimated selling price - further cost required to achieve the sale

維修費屬於further cost required to achieve the sale，計算nrv時候應該考慮。你只需要調整返cost同nrv之間既差異就可以了。