inventory同sales入返去balance sheet問題

Open Purchases Sales Close
Cost $1
Price $2
Qty 10 15 20 5
Cost $10 $15 $20 $5

Journal - open Dr Cr
Dr. Inventory (BS) 10
Cr Cash/Bank/AP (BS) 10

Journal - Purchases
Dr. Inventory (BS) 15
Cr. Cash/Bank/AP (BS) 15

Journal - Sales
Dr, Cost of Goods sold (PL) 20
Cr. Inventory (BS) 20
Dr. A/R 40
Cr. Sales 40

Journal - Close
Balance = Open + Purchase - Sales $5


Inventory Ledger (at cost)
Dr Cr
Open 10
In 15
Out 20
Balance c/d 5
------ ------
25 25
=== ===
Balance b/d 5

Income Statement $
Sales 40
Opening stock 10
Purchase 15
Less:Closing stock (5)
------
Cost of goods sold 20
Gross porfit 20
----- -----
40 40
=== ===

因為有 inventory ledger, 所以我是以 costing method 做帳, 你計算 COGS係$15 PROFIT係$25 與我計的不同, 明顯地你沒考慮 Closing stock
請參考我的計算.

2006-12-22 23:12:29 補充：
1. Profit 會自動由 PL 轉入 retained earning in BS2. Receive in advance 正確名稱為 Deposit inward. 日記帳如下Day 1 - Receipt of depositDr. Bank/cashCr. Deposit InwardDay 2 - Sales & offset deposit inwardDr. A/RCr. SalesDr. Deposit InwardCr. A/R3.跟我的做法, Closing stock 會自動計算出來的.

月尾stock結餘$5. 呢個數除左入Trading入面個closing stock之外, 仲要係balance sheet當current assets.Sales就入起Trading a/c, Balance sheet就唔駛放.COGS就係減Sales, Balance sheet同樣唔駛寫.個profit就係加Capital, 即係:Capital, as at XXXXXXXAdd: Net Profit.