Principles of Financial Accounting · 免费预览
定期制下的销货成本与期末存货
在定期制下，销货成本依据各种方法共用的同一层次数据一次性计算：期初存货加本期购货构成可供销售商品，而盘点确定的期末存货则按先进先出法、后进先出法或加权平均法从中分摊其应承担的部分。
1. Setting up one shared example
Setting up one shared example
2. FIFO periodic
FIFO periodic
3. LIFO periodic
LIFO periodic
4. Weighted average periodic
Weighted average periodic
5. Shared starting point
What do FIFO, LIFO, and weighted average agree on under the periodic method?
6. FIFO periodic computation
Goods available are 10 units at 50 dollars, 20 at 55 dollars, and 15 at 60 dollars, with 15 units in ending inventory. What is ending inventory under FIFO?
7. LIFO periodic computation
Using the same data, what is cost of goods sold under LIFO?
8. Weighted average unit cost
Goods available are 45 units costing 2,500 dollars in total. Compute the weighted average cost per unit, rounded to the nearest cent.
9. FIFO cost of goods sold
Using the example data, compute FIFO cost of goods sold in dollars, number only.
10. Weighted average ending inventory
Weighted average cost is about 55.56 dollars per unit and 15 units remain. Compute ending inventory in dollars rounded to the nearest whole dollar.