Principles of Financial Accounting · 免费预览
永续盘存制与定期盘存制
永续盘存制在每次采购和销售时都更新存货账户，而定期盘存制只在盘点时更新，以较低的记录成本换取持续准确的记录。
1. Two philosophies of tracking inventory
Two philosophies of tracking inventory
2. What each system records at a sale
What each system records at a sale
3. Technology tips the balance
Technology tips the balance
4. Choosing between them
Choosing between them
5. Sale entry under perpetual
Under a perpetual inventory system, how many entries record a sale of merchandise?
6. Periodic cost of goods sold
Under a periodic system, how is cost of goods sold determined?
7. Where shrinkage hides
In which system does inventory shrinkage silently inflate the reported cost of goods sold?
8. Real-time gross margin
Which system lets a manager see gross profit on today's sales without waiting for a count?
9. Periodic formula
Complete the formula. Under a periodic system, cost of goods sold equals beginning ____ plus purchases minus ending inventory.
10. Goods available for sale
A store starts the month with 12,000 dollars of inventory and buys 38,000 dollars during the month. Compute goods available for sale in dollars, number only.