會計一問(Merchandise operation)

佢地都係一個計算inventory既方法
首先係perpetual inventory system
呢個係好仔細既計算....每一次出貨,入貨...我地都會做哂紀錄
用FIFO,LIFO,AVERAGE呢幾種方法
(p.s.LIFO呢種方法比較少人用....因為覺得佢既點貨出來既數值唔係咁真實)

而periodic
就係用一段時間來標準
舉例, 年頭有$100既貨, 年尾得$40
我地就當中間出左$60貨.....
但係如果用perpetual...可能就會知道中間出出入入幾多...可能係唔止$60
呢個方法岩用響一d規模比較細,少transaction既公司
因為咁樣可以節省好多人力物力

有錯請指正-,-....

Perpetual system:
In a perpertual inventory system,the inventory ledger balance is calculated after each issue or receipts.The total of the balance represents the stock on hand,and a continous stocktaking system must be operated to ensure that the records accurately reflect actual stock.
The book-keeping entries:
Purchases -
Dr : Inventory(at cost)
Cr : Creditors
Sales -
Dr : Debtors(At selling price)
Cr : Sales
Dr : Cost of goods sold
Cr : Inventory
Periodic system:
Ina periodic inventory system,there is no inventory ledger to record each issue or receipt of inventory.The foundation of this system is taking of a complete physical inventory periodically,normally at the end of each year.
The book-keeping entries:
Purchases -
Dr : Purchases
Cr : Creditors
Sales -
Dr : Debtors
Cr : Sales