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Lecture Intermediate accounting (Volume 1, IFRS edition): Chapter 8 - Kieso, Weygandt, Warfield
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Lecture Intermediate accounting (Volume 1, IFRS edition): Chapter 8 - Kieso, Weygandt, Warfield
Mạnh Nghiêm
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ppt
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Chapter - Valuation of inventories: A cost-basis approach. After completing this chapter you should be able to: Identify major classifications of inventory, distinguish between perpetual and periodic inventory systems, identify the effects of inventory errors on the financial statements, understand the items to include as inventory cost, describe and compare the cost flow assumptions used to account for inventories.and other contents. | C H A P T E R 8 VALUATION OF INVENTORIES: A COST-BASIS APPROACH Intermediate Accounting IFRS Edition Kieso, Weygandt, and Warfield Identify major classifications of inventory. Distinguish between perpetual and periodic inventory systems. Identify the effects of inventory errors on the financial statements. Understand the items to include as inventory cost. Describe and compare the methods used to price inventories. Learning Objectives Goods in transit Consigned goods Special sales agreements Inventory errors Inventory Issues Physical Goods Included in Inventory Cost Included in Inventory Cost Flow Assumptions Classification Cost flow Control Basic inventory valuation Product costs Period costs Purchase discounts Specific identification Average cost FIFO Summary analysis Valuation of Inventories: Cost-Basis Approach Inventories are: items held for sale, or goods to be used in the production of goods to be sold. Inventory Issues LO 1 Identify major classifications of inventory. Merchandiser Manufacturer Businesses with Inventory or Classification One inventory account. Purchase goods in form ready for sale. Classification Inventory Issues LO 1 Identify major classifications of inventory. Illustration 8-1 Three accounts Raw materials Work in process Finished goods Classification Inventory Issues LO 1 Illustration 8-1 Inventory Cost Flow Inventory Issues Illustration 8-2 LO 1 Identify major classifications of inventory. Inventory Cost Flow Inventory Issues Illustration 8-3 LO 1 Identify major classifications of inventory. Companies use one of two types of systems for maintaining inventory records — perpetual system or periodic system. Inventory Cost Flow LO 2 Distinguish between perpetual and periodic inventory systems. Perpetual System Purchases of merchandise are debited to Inventory. Freight-in is debited to Inventory. Purchase returns and allowances and purchase discounts are credited to Inventory. Cost of goods sold is debited and Inventory is credited for each . | C H A P T E R 8 VALUATION OF INVENTORIES: A COST-BASIS APPROACH Intermediate Accounting IFRS Edition Kieso, Weygandt, and Warfield Identify major classifications of inventory. Distinguish between perpetual and periodic inventory systems. Identify the effects of inventory errors on the financial statements. Understand the items to include as inventory cost. Describe and compare the methods used to price inventories. Learning Objectives Goods in transit Consigned goods Special sales agreements Inventory errors Inventory Issues Physical Goods Included in Inventory Cost Included in Inventory Cost Flow Assumptions Classification Cost flow Control Basic inventory valuation Product costs Period costs Purchase discounts Specific identification Average cost FIFO Summary analysis Valuation of Inventories: Cost-Basis Approach Inventories are: items held for sale, or goods to be used in the production of goods to be sold. Inventory Issues LO 1 Identify major classifications of inventory. .
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