《会计学基础》ppt课件.ppt

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1、财产清查第九章财产清查对各项财产物资进行盘点和核对，确定其实有数额的专门方法。财产清查——作用确保核算资料的真实可靠健全财产物资的管理制度促进财产物资的有效使用保证结算制度的贯彻执行财产清查——种类全面清查局部清查财产清查——种类定期清查不定期清查财产清查——步骤成立清查组织布置准备工作实施财产清查财产清查——方法实地盘点法技术推算法财产清查——方法帐面价值法评估确认法协商议价法查询核实法存货盘存制度永续盘存制度实地盘存制度存货计价方法个别认定法SpecificCostIdentification平均法AverageCostMethod加权平均法(weighted-average)移动

2、平均法(moving-average)先进先出(FIFO)First-in,First-outCostMethod后进先出(LIFO)Last-In,First-OutCostMethodSpecificCostIdentificationSpecificcostofeachinventoryitemmustbeknown.Opportunitytomanipulateincomebyselectionofitemsattimeofsale.AverageCostMethodTheperiodicinventorysystemusestheweighted-averageunitcos

3、tmethod.Theperpetualinventorysystemusesthemoving-averageunitcostmethod.Weighted-AveragePeriodicMethodWeighted-averagecost(WAC)perunitBeginninginventorycost+CurrentpurchasecostBeginninginventoryunits+CurrentpurchaseunitsEndingInventoryEndingInv.=UnitsinEndingInv.xWACperUnitCostofGoodsSoldCOGS=Uni

4、tsSoldxWACperUnitWeighted-AveragePeriodicMethodThefollowingscheduleshowsthemousepadinventoryforComputers,Inc.forSeptember.Thephysicalinventorycountshows800mousepadsinendinginventory.Usetheweighted-averageperiodicmethodtodetermine:(1)Endinginventorycost.(2)Costofgoodssold.Weighted-AveragePeriodic

5、MethodWeighted-AveragePeriodicMethodGAS1,550-EI(800)COGS750Weighted-AveragePeriodicMethod$8,370÷1,550=$5.40weighted-averageWeighted-AveragePeriodicMethod$8,370÷1,550=$5.40weighted-averageMoving-AveragePerpetualExampleThefollowingscheduleshowsthemousepadinventoryforComputers,Inc.forSeptember.Thep

6、hysicalinventorycountshows800mousepadsinendinginventory.Usethemoving-averageperiodicmethodtodetermine:(1)Endinginventorycost.(2)Costofgoodssold.Moving-AveragePerpetualExampleAnewaverageunitcostmustbecalculatedaftereachpurchase.WewillupdateComputer,Inc.’sinventoryaftereachpurchaseandsale.Moving-A

7、veragePerpetualExampleMoving-AveragePerpetualExampleThe750unitsweresoldasfollows:9/13009/102009/30250UNITSSOLD750Moving-AveragePerpetualExampleMoving-AveragePerpetualExampleMoving-AveragePerpetualExample$4,205.00÷800=$5.2562