List of 4 date 15 January 25X1 pay the debt for the goods to the seller. According to 2 /, / 10 N 30
Perpetual Inventory System Periodic. Inventory System
Dr. Creditors, 380 000 Dr. Creditors, 380 000
Cr. Cash 372 400 Cr, cash, inventory, 372 400
7 600 discount, get, 7 600
.Pay pay pay payment for goods goods business pay liquidated time
because the discount 2% so business will get a discount from the list price deducting returned goods. = (475 000 -, 95 000), X, 2% = 7600 baht and pay pay, number (380 000 - 7 600) =,, 372 400)
items 5 date 20 January 25X1 sell 10 units. Unit price 40 000 prices of goods, per capital per unit, 23 750 baht conditions, 2 / 10 N / 30 F.O.B. Destination
Perpetual Inventory System. Periodic Inventory System
Dr.The debtor, 400 000 Dr. Debtors, 400 000
Cr. Sell, sell 400 000 Cr. 400 000
, sell the product as credit. Sale of goods is the credit cost of sales, Dr
. 237 500
Cr. Inventory, to 237 500 accounting
save the cost of goods for sale.
.List of 6 date 22 January 25X1 return from customers 2 unit selling price per unit of product, 40 000 baht, and cost per unit, 23 750)
. Perpetual Inventory System Periodic Inventory System
Dr returns and discounts. 80 000 Dr, returns and discounts. 80 000
, Cr. Debtors. 80 000, Cr.The debtor 80 000
record, return of goods. Save the return of goods, inventory 47
Dr. 500
Cr. The cost of sales, to 47 500 reduce the total cost accounting
record sales.
.List of 7 date 30 January 25X1 received payment from customers, according to 2 / 10 N / 30
Perpetual Inventory System Periodic. Inventory System
Dr. Cash 313 600 Dr, cash, pay 6 313 600
discount, discount, 400 pay 6 400
Cr. The debtor, 320 000. Cr. The debtor, 320 000
.Record collection from customers. Save the debt from the customer
because customers pay the debt on schedule operation is 2% so discount discount business customers are thinking from the list price after return. = (400 000 - 80,,000) X 2% = 6 400 baht, and received money settlements were 320 000 - 6 (,,), 400 = 313 600)
items 8 date 31 January. Conclusion 25X1 business inventories and cost for the month. The utility count inventory value, 262 400)
.Perpetual Inventory System
cost of sales, 47 = 237 500 - 500
=,, 190 000)
= 75 inventories, 475 000, 5 000, 95 000 -, -, - 000 7 600 237 500,, 47 500
=,, 262 400)
Periodic Inventory System cost of sales inventory period, beginning 75 000
plus, buy, 475 000.
plus freight, import 5, 000
480 000
.Break, return and discount, discount (95 000)
(7 600), (102 600), net purchase 377 400
, goods for sale. 452 400
interests, inventory at the end of the period (262 400)
, cost of sales, 190 000
cost calculation, sales and inventory
.Calculation of cost of sales and inventory is calculated as follows 4 method
1. How first in first out (First, –in First-out)
.This method considered the goods purchased before being sold out. So the remaining product at the end of the period, it is the goods purchased last
2. How to after the first out, (Last-in First-out)
.This method is considered to purchase goods in the latest being sold out. So the remaining product at the end of the period, it is the goods purchased the first
3. Average method of heavy water (Weighted Average)
.In this way, hold to the average purchase price in a same price
4. A specific way (Specific)
this business can be identified that the sale of goods in each time. A sale of goods source any time
.If the business method Perpetual Inventory System business must have cost calculation, inventory and cost of sales of all times are trading inventories
example 1 information about inventory of business are as follows:
.
. Quantity(unit) unit cost total cost (US)
(US)
Jan 1 inventory quoted 600 30 18 000
, Feb 6 buy 900, 32 28 800
Jun 19 buy 500, 36 18 000
Nov 30 buy 200, 39 7 800
. During the years of business inventory to sell
. Content as follows(unit) the price per unit (US) VAT
(US)
Jan 2 300, 40 12 000
APR 10 700, 42 29 400
Sep 23 600, 45 27 000
.
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