?The McGraw-Hill Companies, Inc.,1998Slide 1Irwin/McGraw-Hill财 产 清 查第第 九九 章章?The McGraw-Hill Companies, Inc.,1998Slide 2Irwin/McGraw-Hill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。?The McGraw-Hill Companies, Inc.,1998Slide 3Irwin/McGraw-Hill财产清查作用l确保核算资料的真实可靠l健全财产物资的管理制度l促进财产物资的有效使用l保证结算制度的贯彻执行?The McGraw-Hill Companies, Inc.,1998Slide 4Irwin/McGraw-Hill财产清查种类l全面清查l局部清查?The McGraw-Hill Companies, Inc.,1998Slide 5Irwin/McGraw-Hill财产清查种类l定期清查l不定期清查?The McGraw-Hill Companies, Inc.,1998Slide 6Irwin/McGraw-Hill财产清查步骤l成立清查组织l布置准备工作l实施财产清查?The McGraw-Hill Companies, Inc.,1998Slide 7Irwin/McGraw-Hill财产清查方法l实地盘点法l技术推算法?The McGraw-Hill Companies, Inc.,1998Slide 8Irwin/McGraw-Hill财产清查方法l帐面价值法l评估确认法l协商议价法l查询核实法?The McGraw-Hill Companies, Inc.,1998Slide 9Irwin/McGraw-Hill存货盘存制度l永续盘存制度l实地盘存制度?The McGraw-Hill Companies, Inc.,1998Slide 10Irwin/McGraw-Hill存货计价方法l个别认定法 Specific Cost Identificationl平均法 Average Cost Methodv加权平均法(weighted-average )v移动平均法(moving-average )l先进先出 (FIFO)First-in,First-out Cost Methodl后进先出 (LIFO)Last-In,First-Out Cost Method?The McGraw-Hill Companies, Inc.,1998Slide 11Irwin/McGraw-HillSpecific Cost IdentificationlSpecific cost of each inventory item must be known.lOpportunity to manipulate income by selection of items at time of sale.?The McGraw-Hill Companies, Inc.,1998Slide 12Irwin/McGraw-HillAverage Cost MethodThe periodic inventory system uses the weighted-averageweighted-average unit cost method. The perpetual inventory system uses the moving-averagemoving-average unit cost method.?The McGraw-Hill Companies, Inc.,1998Slide 13Irwin/McGraw-HillWeighted-Average Periodic MethodWeighted-average cost (WAC) per unitBeginning inventory cost + Current purchase cost Beginning inventory units + Current purchase units Ending InventoryEnding Inv. = Units in Ending Inv. x WAC per UnitCost of Goods SoldCOGS = Units Sold x WAC per Unit ?The McGraw-Hill Companies, Inc.,1998Slide 14Irwin/McGraw-HillWeighted-Average Periodic MethodThe following schedule shows the mouse pad inventory for Computers, Inc. for September.The physical inventory count shows 800800 mouse pads in ending inventory. Use the weighted-average periodic method to Use the weighted-average periodic method to determine:determine:(1) Ending inventory cost.(1) Ending inventory cost.(2) Cost of goods sold.(2) Cost of goods sold.?The McGraw-Hill Companies, Inc.,1998Slide 15Irwin/McGraw-HillWeighted-Average Periodic Method?The McGraw-Hill Companies, Inc.,1998Slide 16Irwin/McGraw-HillWeighted-Average Periodic MethodGAS 1,550 -EI(800) COGS 750?The McGraw-Hill Companies, Inc.,1998Slide 17Irwin/McGraw-HillWeighted-Average Periodic Method$8,370 1,550 = $5.40 weighted-average?The McGraw-Hill Companies, Inc.,1998Slide 18Irwin/McGraw-HillWeighted-Average Periodic Method$8,370 1,550 = $5.40 weighted-average?The McGraw-Hill Companies, Inc.,1998Slide 19Irwin/McGraw-HillMoving-Average Perpetual ExampleThe following schedule shows the mouse pad inventory for Computers, Inc. for September.The physical inventory count shows 800800 mouse pads in ending inventory. Use the moving-average periodic method to Use the moving-average periodic method to determine:determine:(1) Ending inventory cost.(1) Ending inventory cost.(2) Cost of goods sold.(2) Cost of goods sold.?The McGraw-Hill Companies, Inc.,1998Slide 20Irwin/McGraw-HillMoving-Average Perpetual ExampleA new average unit cost must be calculated after each purchase. We will updateupdate Computer, Inc.s inventory after each purchase and sale.?The McGraw-Hill Companies, Inc.,1998Slide 21Irwin/McGraw-HillMoving-Average Perpetual Example?The McGraw-Hill Companies, Inc.,1998Slide 22Irwin/McGraw-HillMoving-Average Perpetual ExampleThe 750 units were sold as follows: 9/19/1300300 9/109/10200200 9/309/30250250 UNITS SOLDUNITS SOLD750750?The McGraw-Hill Companies, Inc.,1998Slide 23Irwin/McGraw-HillMoving-Average Perpetual Example?The McGraw-Hill Companies, Inc.,1998Slide 24Irwin/McGraw-HillMoving-Average Perpetual Example?The McGraw-Hill Companies, Inc.,1998Slide 25Irwin/McGraw-HillMoving-Average Perpetual Example$4,205.00 800 = $5.25625/unit?The McGraw-Hill Companies, Inc.,1998Slide 26Irwin/McGraw-HillMoving-Average Perpetual Example?The McGraw-Hill Companies, Inc.,1998Slide 27Irwin/McGraw-HillMoving-Average Perpetual Example$3,993.75 750 = $5.325?The McGraw-Hill Companies, Inc.,1998Slide 28Irwin/McGraw-HillMoving-Average Perpetual Example?The McGraw-Hill Companies, Inc.,1998Slide 29Irwin/McGraw-HillMoving-Average Perpetual ExampleHey, we need a little more room!Hey, we need a little more room!?The McGraw-Hill Companies, Inc.,1998Slide 30Irwin/McGraw-HillMoving-Average Perpetual ExampleThats better.?The McGraw-Hill Companies, Inc.,1998Slide 31Irwin/McGraw-HillMoving-Average Perpetual Example?The McGraw-Hill Companies, Inc.,1998Slide 32Irwin/McGraw-HillMoving-Average Perpetual ExampleEnding inventory is $4,376.19. Lets summarize cost of goods sold during September.?The McGr