在總帳內如何記錄 (double entry)期終存貨?

期終存貨係流動資產，屬於 B/S item，通常有期終存貨便會有期初存貨(Opening stock)，兩者都係屬於 B/S item。而會計嘅簡單做法，就係將兩者相減，得出的數值便入購貨，而正統做法係分 2條數入賬。

1) Dr. 購貨 (P/L item)
Cr. 期初存貨 (B/S item)

2) Dr. 期終存貨 (B/S item) $10,000
Cr. 購貨 (P/L item) $10,000

The entrs should be :
Dr. Stock $10,000
Cr. Purchases $10,000
When you buy goods, you Dr. purchase. As the cost is not using out and has a remianing value at the year end, you have to reduce this cost and reflect it as an asset - stock by putting through the above entry. It is only a matter of valuation of the closing inventory.
When you buy goods, you debit stock as you have a prepetual inventory system. No more year-end Dr./ Cr. problem then.

要看你是如何處理存貨, 如你採購及銷售時也入落存貨, 那存貨應是正確數字的$10,000.

如不是, 你應入2條entry

1) Dr. Opening stock (上年closing stock value)
Cr. Sales

2) Dr. Purchases $10,000
Cr. closing stock. $10,000


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Samson So
www.tripro.com.hk