Calculation procedure
step 1 calculate cost ratio on sales of goods for sale
ขั้นท that 2 calculate price on late period, according to price
step 3 inventory price price price end period, according to capital
.For example, a department store, detailed in the end of the accounting period following
cost. The period inventory, price
12 000 18 000
114, buy, 186 000, freight, 500
in 7 000 -
return and discount received 3 000 4, 500
, sell and 190, the 000
.Returns and discounts, pay - 3 000
.
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