Accounting method of goods!Accounting principle accounting item, divided into 2 ways. In this article, we will มาทำความเข้าใจ both work 2 way. That how different and each method is suitable for any business style.Business
.How to save goods account periodic (Periodic Inventory Method) suitable for retail business. There are a lot of goods a variety of types and most products is not high, the unit price is low.Such as sales, stationery, etc. in this way, the parties will know inventories at any one day or at the end of the accounting period by counting the product. Appraising and goods, but may not know the balance of account book.At the time of purchase will not save goods account But to save a purchase account instead. This method is suitable for the goods is convenient to calculate cost of sales. Every time a sale of goods is not to save the cost of sales.Have to wait until the end of the accounting period is the count goods. Calculated value and remaining in the end of the accounting period. The difference between the goods remaining with the goods for sale. It will cost in the sale of that period
.Accounting method of continuous product (Perpetual Inventory Method) suitable for the wholesale business. Or business for sale goods sales volume is not much, but the unit price high, calculated the cost per unit is easy, such as selling electrical appliances, cars.. according to this method will be able to know the inventories of the account balance goods at วันใดวัน steamed or the balance at present. Since the utility saves transactions involve various inventory.And save the cost of goods sold it in cost accounting for the business is making "card products (Stock Card.)" in order to save the shopping list Sales return and return of goods, which will make the cost of goods sold.Without counting the goods. Large companies often use this method to save goods account
.At present, most of the business program accounting came into use, using such programs. The utility can check the inventories can be at any time. Accounting items (continuous).Although continuous system is used. But to save goods account at the end of the period, is still useful in some situations, such as the case information was recorded about the product in the system error. Whether or not credible.The difference in accounting method, accounting between 2
how both Perpetual Periodic cases and buy and sell
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