英文版財(cái)務(wù)會(huì)計(jì)課件第五章-展示頁
2025-01-27 19:24本頁面
【正文】 al Unit Total Unit Total Date Qty. Cost Cost Qty. Cost Cost Qty. Cost Cost Jan. 1 10 20 200 4 7 20 140 3 20 60 10 8 21 168 3 20 60 8 21 168 On January 30, purchase 10 units at $22 each. 22 4 21 84 3 20 60 4 21 84 28 2 21 42 3 20 60 2 21 42 30 10 22 220 3 20 60 2 21 42 10 22 220 Item 127B LIFO Perpetual Inventory Account Purchases Cost of Mdse. Sold Inventory Balance Unit Total Unit Total Unit Total Date Qty. Cost Cost Qty. Cost Cost Qty. Cost Cost Jan. 1 10 20 200 4 7 20 140 3 20 60 10 8 21 168 3 20 60 8 21 168 22 4 21 84 3 20 60 4 21 84 28 2 21 42 3 20 60 2 21 42 30 10 22 220 3 20 60 2 21 42 10 22 220 Totals 18 $388 13 $266 15 $322 Fifo Periodic Jan. 1 Beginning Inventory 200 units $9 Mar. 10 Purchase 300 units $10 400 units $11 Sept. 21 Purchase 100 units $12 Nov. 18 Purchase 1,000 units available for sale during year Fifo Periodic Fifo Periodic 200 units $9 300 units $10 400 units $11 100 units $12 1,000 units available for sale during year $10,400 = $1,800 Jan. 1 = 3,000 Mar. 10 = 4,400 Sept. 21 = 1,200 Nov. 18 Cost of merchandise available for sale Fifo Periodic A physical count on December 31 reveals that 700 of the 1,000 units have been sold. Using fifo, the first units purchased are theoretically the first units sold. We begin the count with January 1. Fifo Periodic 200 units $9 300 units $10 400 units $11 100 units $12 1,000 units available for sale during year $10,400 = $1,800 Jan. 1 = 3,000 Mar. 10 = 4,400 Sept. 21 = 1,200 Nov. 18 Sold these 200 Sold these 300 Sold 200 of these 20$ 02,2$ 3,400Ending inventory Cost of merchandise available for sale $10,400 Less ending inventory 3,400 Cost of merchandise sold $ 7,000 Fifo Periodic Jan. 1 200 units at $9 Summary of Fifo Periodic Mar. 10 300 units at $10 Sep. 21 400 units at $11 Nov. 18 100 units at $12 $1,800 $3,000 $4,400 $1,200 Purchases Merchandise Available for Sale $1,800 $3,000 $2,200 Cost of Merchandise Sold 200 units at $9 $10,400 $2,200 $1,200 $7,000 Merchandise Inventory $3,400 300 units at $10 200 units at $11 200 units at $11 100 units at $12 1,000 units 700 units 300 units Lifo Periodic Jan. 1 Beginning Inventory 200 units $9 Mar. 10 Purchase 300 units $10 400 units $11 Sept. 21 Purchase 100 units $12 Nov. 18 Purchase 1,000 units available for sale during year Lifo Periodic Using lifo, the most recent batch purchased is considered the first batch of merchandise sold. Jan. 1 Beginning Inventory 200 units $9 Mar. 10 Purchase 300 units $10 400 units $11 Sept. 21 Purchase 100 units $12 Nov. 18 Purchase 1,000 units available for sale during year Lifo Periodic Assume again that 700 units were sold during the year. 200 units $9 300 units $10 400 units $11 100 units $12 1,000 units available for sale during year Lifo Periodic Sold these 100 Sold these 400 Sold 200 of these 10= $1,800 Jan. 1 = 3,000 Mar. 10 = 4,400 Sept. 21 = 1,200 Nov. 18 $10,400 001,000Ending Inventory $2,800 Cost of merchandise available for sale $10,400 Less ending inventory 2,800 Cost of merchandise sold $ 7,600 Lifo Periodic Jan. 1 200 units at $9 Summary of Lifo Periodic Mar. 10 300 units at $10 Sep. 21 400 units at $11 Nov. 18 100 units at $12 $1,800 $3,000 $4,400 $1,200 $1,800 $1,000 Cost of Merchandise Sold 200 units at $9 $10,400 $4,400 $1,200 $2,800 $7,600 100 units at $10 200 units at $10 400 units at $11 100 units at $12 $2,000 700 unit
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