《会计学原理》英文课件pptCh6.ppt

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1、Chapter6InventoriesandCostofSales沈阳大学国际商学院InternationalBusinessCollegeofShenyangUniversityConceptualChapterObjectivesC1:IdentifytheitemsmakingupmerchandiseinventoryC2:Identifythecostsofmerchandiseinventory沈阳大学国际商学院InternationalBusinessCollegeofShenyangU

2、niversityAnalyticalChapterObjectivesA1:AnalyzetheeffectsofinventorymethodsforbothfinancialandtaxreportingA2:AnalyzetheeffectsofinventoryerrorsoncurrentandfuturefinancialstatementsA3:Assessinventorymanagementusingbothinventoryturnoveranddays’salesininven

3、tory沈阳大学国际商学院InternationalBusinessCollegeofShenyangUniversityProceduralChapterObjectivesP1:Computeinventoryinaperpetualsystemusingthemethodsofspecificidentification,FIFO,LIFO,andweightedaverageP2:ComputethelowerofcostormarketamountofinventoryP3:Appendix

4、6A:Computeinventoryinaperiodicsystemusingthemethodsofspecificidentification,FIFO,LIFO,andweightedaverageP4:Appendix6B:Applyboththeretailinventoryandgrossprofitmethodstoestimateinventory.沈阳大学国际商学院InternationalBusinessCollegeofShenyangUniversityDeterminin

5、gInventoryItemsMerchandiseinventoryincludesallgoodsthatacompanyownsandholdsforsale,regardlessofwherethegoodsarelocatedwheninventoryiscounted.Itemsrequiringspecialattentioninclude:GoodsinTransitGoodsDamagedorObsoleteGoodsonConsignmentC1沈阳大学国际商学院Internati

6、onalBusinessCollegeofShenyangUniversityFOBDestinationPointPublicCarrierSellerBuyerGoodsinTransitPublicCarrierSellerBuyerFOBShippingPointOwnershippassestothebuyerhere.C1沈阳大学国际商学院InternationalBusinessCollegeofShenyangUniversityGoodsonConsignmentMerchan

7、diseisincludedintheinventoryoftheconsignor,theowneroftheinventory.ConsignorConsigneeThanksforsellingmyinventoryinyourstore.C1沈阳大学国际商学院InternationalBusinessCollegeofShenyangUniversityGoodsDamagedorObsoleteDamagedorobsoletegoodsarenotcountedininventoryift

8、heycannotbesold.Costshouldbereducedtonetrealizablevalueiftheycanbesold.C1沈阳大学国际商学院InternationalBusinessCollegeofShenyangUniversityDeterminingInventoryCostsInvoiceCostIncludeallexpendituresnecessarytobringanitemtoasalablecondition