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قيود المشتريات والمبيعات

مثال عملى على دورة المشتريات والمخازن

Example: (1). On 1st April 2013, Metro company purchases 15 washing machines at $500 per machine on account. The supplier allows a discount of 5% if payment is made within 10 days of purchase. The Metro company uses net price method to record the purchase of inventory. The following journal entry would be made in the books of Metro company to record the purchase of merchandise: Inventory 7,125*      Accounts payable 7,125* *Net of discount: ($500 × 15) – ($500 × 15 × 0.05) (2). On the same day, Metro company pas $320 for freight and $100 for insurance. The following journal entry would be made to record the payment of freight-in and insurance expenses: Inventory 420      Cash 420 (3). On April 07, Metro company returns 5 washing machines to the supplier. The return of washing machines to the supplier decreases the cost of inventory and accounts payable. The following entry would be made to record this decrease: Accounts payable 2,375      Inventory 2,375  (4). On April 9, Metro sends the payment via online banking system and takes the advantage of the discount offered by the supplier. As the payment is made within 10 days, the Metro company is entitled to receive discount. The following entry would be made to record the payment: Accounts payable 4750*      Cash 4750* *($7,125 – $2,375) (5). On April 15, Metro company sells 4 washing machines at 750 per machine. The Metro company does not allow any discount to customers . The sale of 4 washing machines transfers the cost of inventory from inventory account to cost of goods sold account. Two journal entries would be made; one for the sale of 4 washing machines and one for the transfer of cost from inventory account to cost of goods sold account: Accounts receivables 3,000      Sales 3,000 Cost of goods sold 2,068      Inventory 2,068 To summarize the events of increase and decrease in the cost of inventory, Inventory T-account of Metro company is given below: للمزيد من المعلومات يرجي متابعة المدونة أولاً بأول وللخدمات يرجي التواصل مباشرة واتس أو كوال على 0599926777

Merchandise Cycle - دورة المخازن والمشتريات - للمزيد من المعلومات يرجي متابعة المدونة أولاً بأول وللخدمات يرجي التواصل مباشرة واتس أو كوال على 0599926777

Journal entries in a perpetual inventory system:

(1). When goods are purchased:

Inventory	xxxx
Accounts payable		xxxx

 (2). When expenses such as freight-in, insurance etc. are incurred:

Inventory	xxxx
Cash		xxxx

(3). When goods are returned to supplier:

Accounts payable	xxxx
Inventory		xxxx

(4). When goods are sold to customers:

Accounts receivable	xxxx
Sales		xxxx
Cost of goods sold	xxxx
Inventory		xxxx

(5). When goods are returned by customers:

Sales	xxxx
Accounts receivable		xxxx
Inventory	xxxx
Cost of goods sold		xxxx

(6). When a difference between the balance of inventory account and physical count of inventory is found:

Inventory over and short	xxxx
Inventory		xxxx