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Inventories and the Cost of Goods Sold参考
Inventory Defined The Flow of Inventory Costs The Flow of Inventory Costs Which Unit Did We Sell? Does It Really Matter? Inventory Subsidiary Ledger A separate subsidiary account is maintained for each item in inventory. Information for the Following Inventory Examples Specific Identification When units are sold, the specific cost of the unit sold is added to cost of goods sold. Specific IdentificationExample Specific IdentificationExample Specific IdentificationExample Specific IdentificationExample Specific IdentificationExample Specific IdentificationExample Average-Cost Method When a unit is sold, the average cost of each unit in inventory is assigned to cost of goods sold. Average-Cost Method Example Average-Cost Method Example Average-Cost Method Example Average-Cost Method Example Average-Cost Method Example Average-Cost Method Example Average-Cost Method Example Average-Cost Method Example First-In, First-Out Method (FIFO) FIFO Example FIFO Example FIFO Example FIFO Example FIFO Example FIFO Example Last-In, First-Out Method(LIFO) LIFOExample LIFOExample LIFOExample LIFOExample LIFOExample LIFOExample The Principle of Consistency Just-In-Time (JIT) Inventory Systems Taking a Physical Inventory LCM and Other Write-Downs of Inventory Goods In Transit Periodic Inventory Systems Periodic Inventory Systems Periodic Inventory Systems Information for the Following Inventory Examples Specific IdentificationExample Specific IdentificationExample Average-Cost Method The average cost is calculated at year-end as follows: Average-Cost Method Example Average-Cost Method Example First-In, First-Out Method (FIFO) FIFOExample FIFOExample FIFOExample FIFOExample Last-In, First-Out Method(LIFO) LIFOExample LIFOExample LIFOExample LIFOExample Importance of an Accurate Valuation of Inventory The Gross Profit Method Determine cost of goods available for sale. Estimate cost of goods sold by multiplying the net sales by the cost rat
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