Forwarded from hugo1991
after physical inventory count 唔係就咁
dr inventory loss
cr inventory
dr inventory loss
cr inventory
Forwarded from 看起來更大更威脅的小熊貓
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
第二次Less: destroyed inventory係inventory loss既鐵膽entry
Forwarded from hugo1991
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 )
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 )
Forwarded from 看起來更大更威脅的小熊貓
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。
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。
Forwarded from 看起來更大更威脅的小熊貓
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。
Forwarded from hugo1991
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?🙇♂
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?🙇♂
Forwarded from Deleted Account
想問點解sales journal overcast 淨係會錯咗sales 但trade receivables 冇錯嘅?🙈唔該晒
Forwarded from 看起來更大更威脅的小熊貓
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。
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。
Forwarded from 看起來更大更威脅的小熊貓
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。
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。