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

حل سؤال موازنة المبيعات

https://www.mediafire.com/#qous65zzg0gxn

حالة عملية - أعداد موازنة المبيعات

تقوم شركة الفالح بتصنيع الاجهزة الرياضية وقد قدمت أدارة التسويق المبيعات المتوقعه خلال الربع الاول لعام 1433هـ
الرياض    4000 جهاز
جدة         2500 جهاز
الدمام      3000 جهاز
تبوك      1700 جهاز
سعر بيع التوصيله 40 ريال ومن المتوقع ثباته خلال العام 1433 هـ ومن المتوقع ارتفاع المبيعات بنسبة 10% كل 3 أشهر
المطلوب :
1- موازنة المبيعات بالوحدات
2- موازنة المبيعات بالريالات
3-موازنة مخزون الانتاج التام مع العلم بأن الشركة تحتفظ فى نهاية كل ربع سنة بمخزون بمعدل 30% من مبيعات الربع التالي
4- أعداد موازنة كمية الانتاج 

Financial Model‏ing

What is financial modeling?

Financial modeling is creating a complete program/ structure, which helps you in coming to a decision regarding investment in a project/ company. Now this could be on a simple piece of paper or in excel. The advantage with excel is that, even if you have calculation speed and accuracy like me (this is one place where I am like Einstien!), then also you would be able to come to the right conclusion!

Who does Financial Modeling?

Anybody dealing with any decision related to money (wish there was somebody who did not require that!). If you are involved in financial decision making/ planning related to large corporate, then you would definitely need financial modelling day in and day out. Financial modeling is a mandatory activity for investment bankers, bankers, project finance persons, equity research folks, PE & VCs.

What are the steps in building a financial model?

• Data collection – This is where the real front end banker works. She goes to the client, collects the data like revenue, growth, investments, need for money, etc.
• Back of the envelope calculations – Now most of the corporate guys are very hunky dory about their business. They usually think that their idea is one of a kind and is going to generate loads of mullah. Banker would sanitize their thoughts and try to figure out, if the business makes sense. Initially the thinking and analysis is very simple,
  • Does the corporate guy look sober to me?
  • How soon can I get my investment back?
  • Is the revenue that he is projecting seem greater than the market size? 
  You usually need no industry knowledge for this. Just keep your eyes and ears open and put your thinking cap on!
• Structured approach to thinking – Once the basic numbers seem reasonable (they make business sense and seem to be true as well), you have to dig deeper! This is where you need a complete financial model. And the first real step to doing that is to think of a structure of analysis. Thankfully finance has some basic theories in place and you can rely on them to proceed:
  • Cash is the king – The more cash is generated (from the operations of the business) the better is the business
  • Money today is better than money tomorrow – technically this can be called Time value of money. But it does not matter!
  Practically these are the fundamental building blocks of analysis and you have to start thinking in these terms for the analysis
• Deciding on a Layout – Now when you start to put this plan in excel, the starting point is deciding on a layout for your financial model. Usually the following questions need to be answered:
  • How much information/ data would your model have? If its going to be large, then it might make sense to break the model in multiple sheets
  • What kind of assumptions would your model make? For better readability, we would try to keep assumptions in a different heading than the calculations and the final conclusion
  • Different fonts/ formatting for assumptions and other parts might enhance readability as well
  • Create logical modules for your model
    • Keep your P&L, Balance Sheet, cash flow statement, etc. separate
    • Even in P&L, keep the revenue generation separate from costs

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