Cost - Chapter 2.pptx
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This chapter discusses cost elements related to materials in cost accounting. It covers topics like purchasing, receiving, storing, requisitioning, and pricing materials both when they come into inventory and when they leave. Specifically, it describes the purchase requisition process, different purchase records, receiving materials, pricing multiple materials purchased together based on their total and other costs, and examples of pricing materials out of inventory under FIFO and average cost methods.
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Accounting for merchandise business
- Merchandise inventory refers to goods purchased by a business for resale. It is classified as an asset on the balance sheet.
- Costs included in inventory are purchase price, shipping, insurance, storage, and any other costs to get goods ready for sale. These costs are debited to the inventory account.
- When inventory is sold, cost of goods sold is debited to match the expense with revenue. Inventory is then credited to reduce the asset on the balance sheet. This moves the inventory cost from asset to expense.
3.Material pricing.pptx cost and management accounting
This document discusses various methods for pricing materials issued from storage, including first-in first-out (FIFO), last-in first-out (LIFO), average cost, and standard price methods. It provides examples of how to apply the FIFO method to a stores ledger account and calculates material issue prices. The key methods allow recovering material costs while reflecting current market prices to varying degrees, with their respective advantages and disadvantages discussed.
1 The ending merchandise inventory for 2007 is the same as the be.docx
1: The ending merchandise inventory for 2007 is the same as the beginning merchandise inventory for 2008.
True
False
2: If merchandise costing 2,500 dollars, terms FOB destination, 2/10, n/30, with prepaid transportation costs of 100 dollars, is paid within 10 days, the amount of the purchases discount is 50 dollars.
Also an example in the lecture notes. 2500 x .02 = $50.
True
False
3: Under the periodic inventory system, the merchandise inventory account continuously discloses the amount of inventory on hand.
True
False
4: From PR 6-5B, which of the following journal entries is correct for April 3?
a. (Debit) Merchandise Inventory 25,200 dollars
(Credit) Accounts Payable—Prescott Co. 25,200 dollars
b. (Debit) Merchandise Inventory 42,200 dollars
(Credit) Accounts Payable—Prescott Co.$42,200 dollars
c. (Debit) Merchandise Inventory 25,000 dollars
(Credit) Accounts Payable—Prescott Co. 25,000 dollars
d. (Debit) Merchandise Inventory 42,000 dollars
(Credit) Accounts Payable—Prescott Co. 42,000 dollars
5: From PR 6-5B, which of the following journal entries is correct for April 24?
a. (Debit) Accounts Receivable—Alma Co.8,200 dollars
(Credit) Sales 8,200 dollars
b. (Debit) Accounts Receivable—Alma Co.9,200 dollars
(Credit) Sales 9,200 dollars
c. (Debit) Accounts Receivable—Alma Co.10,200 dollars
(Credit) Sales 10,200 dollars
d. (Debit) Sales 9,200 dollars
(Credit) Accounts Receivable—Alma Co.9,200 dollars
6: From EX 7-7, the total cost of ending inventory according to (a) FIFO is:
a. 19,000 dollars
b. 19,100 dollars
c. 19,200 dollars
d. 19,300 dollars
7: From EX 7-8, the inventory cost by (b) the LIFO method is:
a. 6,515 dollars
b. 6,313 dollars
c. 6,715 dollars
d. 6,414 dollars
8: From EX 7-8, the inventory cost by (C) the Average Cost method is:
a. 7,250 dollars
b. 7,350 dollars
c. 7,360 dollars
d. 7,390 dollars
9: Appendix EX 7-19, the April 30 cost of merchandise inventory is:
a. 161,000 dollars
b. 163,000 dollars
c. 165,000 dollars
d. 167,000 dollars
10: Appendix EX 7-21, estimated ending merchandise inventory is:
a. 270,000 dollars
b. 271,000 dollars
c. 272,000 dollars
d. 273,000 dollars
2.
(No template needed)
a.
b.
3.
(No template needed)
a.
b.
c.
4.
Merchandise available for sale
Less cost of merchandise sold
Estimated ending merchandise inventory $
5.
Cost
Retail
Merchandise inventory, April 1
$ 180,000
$ 300,000
Purchases in April (net)
1,200,000
2,000,000
Merchandise available for sale
Ratio of cost to retail price:
=
Sales for September (net)
Merchandise inventory, April 30, at retail
Multiply by ratio of cost to retail price:
x
Merchandise inventory, April 30, at estimated cost
The following were selected from among the transactions completed by Calworks Company during April of ...
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The document provides information on materials control procedures including purchasing, storing, and issuing materials. It discusses key aspects of materials control like purchasing control, stores control, and issue control. The objectives are to have the right quality and quantity of materials available when needed. Procedures covered include purchase requisition, supplier selection, purchase order, receiving goods, and payment. Methods of stores control include proper layout, classification/coding, inventory control techniques like ABC analysis, JIT, and stock levels. Pricing of issues can be done via FIFO, LIFO, weighted average, etc. Inventory turnover and number of days inventory is held are also discussed.
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The document provides an overview of material control and inventory management. It discusses the need for proper material control systems and describes the key steps in the material control process: purchasing, storage, stock control, issuance, and stock valuation. The document also defines important inventory management terms like reorder level, reorder quantity, economic order quantity, and different inventory costing methods (FIFO, LIFO, weighted average). An example is provided to illustrate how to prepare a store ledger card using FIFO and LIFO methods.
Chapter 03 Material Costing
1. to understand the basic principles of Material Control
2. to study the procedures of Purchase, Storing and Issues
3. to acquaint with the latest techniques in inventory control
4. to understand the pricing of issues
Recommended
Accounting for merchandise business
- Merchandise inventory refers to goods purchased by a business for resale. It is classified as an asset on the balance sheet.
- Costs included in inventory are purchase price, shipping, insurance, storage, and any other costs to get goods ready for sale. These costs are debited to the inventory account.
- When inventory is sold, cost of goods sold is debited to match the expense with revenue. Inventory is then credited to reduce the asset on the balance sheet. This moves the inventory cost from asset to expense.
3.Material pricing.pptx cost and management accounting
This document discusses various methods for pricing materials issued from storage, including first-in first-out (FIFO), last-in first-out (LIFO), average cost, and standard price methods. It provides examples of how to apply the FIFO method to a stores ledger account and calculates material issue prices. The key methods allow recovering material costs while reflecting current market prices to varying degrees, with their respective advantages and disadvantages discussed.
1 The ending merchandise inventory for 2007 is the same as the be.docx
1: The ending merchandise inventory for 2007 is the same as the beginning merchandise inventory for 2008.
True
False
2: If merchandise costing 2,500 dollars, terms FOB destination, 2/10, n/30, with prepaid transportation costs of 100 dollars, is paid within 10 days, the amount of the purchases discount is 50 dollars.
Also an example in the lecture notes. 2500 x .02 = $50.
True
False
3: Under the periodic inventory system, the merchandise inventory account continuously discloses the amount of inventory on hand.
True
False
4: From PR 6-5B, which of the following journal entries is correct for April 3?
a. (Debit) Merchandise Inventory 25,200 dollars
(Credit) Accounts Payable—Prescott Co. 25,200 dollars
b. (Debit) Merchandise Inventory 42,200 dollars
(Credit) Accounts Payable—Prescott Co.$42,200 dollars
c. (Debit) Merchandise Inventory 25,000 dollars
(Credit) Accounts Payable—Prescott Co. 25,000 dollars
d. (Debit) Merchandise Inventory 42,000 dollars
(Credit) Accounts Payable—Prescott Co. 42,000 dollars
5: From PR 6-5B, which of the following journal entries is correct for April 24?
a. (Debit) Accounts Receivable—Alma Co.8,200 dollars
(Credit) Sales 8,200 dollars
b. (Debit) Accounts Receivable—Alma Co.9,200 dollars
(Credit) Sales 9,200 dollars
c. (Debit) Accounts Receivable—Alma Co.10,200 dollars
(Credit) Sales 10,200 dollars
d. (Debit) Sales 9,200 dollars
(Credit) Accounts Receivable—Alma Co.9,200 dollars
6: From EX 7-7, the total cost of ending inventory according to (a) FIFO is:
a. 19,000 dollars
b. 19,100 dollars
c. 19,200 dollars
d. 19,300 dollars
7: From EX 7-8, the inventory cost by (b) the LIFO method is:
a. 6,515 dollars
b. 6,313 dollars
c. 6,715 dollars
d. 6,414 dollars
8: From EX 7-8, the inventory cost by (C) the Average Cost method is:
a. 7,250 dollars
b. 7,350 dollars
c. 7,360 dollars
d. 7,390 dollars
9: Appendix EX 7-19, the April 30 cost of merchandise inventory is:
a. 161,000 dollars
b. 163,000 dollars
c. 165,000 dollars
d. 167,000 dollars
10: Appendix EX 7-21, estimated ending merchandise inventory is:
a. 270,000 dollars
b. 271,000 dollars
c. 272,000 dollars
d. 273,000 dollars
2.
(No template needed)
a.
b.
3.
(No template needed)
a.
b.
c.
4.
Merchandise available for sale
Less cost of merchandise sold
Estimated ending merchandise inventory $
5.
Cost
Retail
Merchandise inventory, April 1
$ 180,000
$ 300,000
Purchases in April (net)
1,200,000
2,000,000
Merchandise available for sale
Ratio of cost to retail price:
=
Sales for September (net)
Merchandise inventory, April 30, at retail
Multiply by ratio of cost to retail price:
x
Merchandise inventory, April 30, at estimated cost
The following were selected from among the transactions completed by Calworks Company during April of ...
Inventory managment 80 20 rule and abc analysis
The whole idea is how to keep the inventory at minimum level and what are the key factors to be considered for manage any material inventory.
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The document provides information on materials control procedures including purchasing, storing, and issuing materials. It discusses key aspects of materials control like purchasing control, stores control, and issue control. The objectives are to have the right quality and quantity of materials available when needed. Procedures covered include purchase requisition, supplier selection, purchase order, receiving goods, and payment. Methods of stores control include proper layout, classification/coding, inventory control techniques like ABC analysis, JIT, and stock levels. Pricing of issues can be done via FIFO, LIFO, weighted average, etc. Inventory turnover and number of days inventory is held are also discussed.
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The document provides information on material and labor cost control techniques. It defines material and material control, and discusses objectives of material control like economy of purchase, maintaining appropriate stock levels, and minimizing wastage. Techniques discussed include ABC analysis, VED analysis, setting minimum, maximum and reorder levels, economic order quantity, and different methods of issuing material from stores like FIFO, LIFO, average cost. Store ledger accounts are maintained to systematically record receipts and issues of materials. Questions at the end provide transactions to prepare store ledger accounts using LIFO and FIFO methods.
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The document provides an overview of material control and inventory management. It discusses the need for proper material control systems and describes the key steps in the material control process: purchasing, storage, stock control, issuance, and stock valuation. The document also defines important inventory management terms like reorder level, reorder quantity, economic order quantity, and different inventory costing methods (FIFO, LIFO, weighted average). An example is provided to illustrate how to prepare a store ledger card using FIFO and LIFO methods.
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1. to understand the basic principles of Material Control
2. to study the procedures of Purchase, Storing and Issues
3. to acquaint with the latest techniques in inventory control
4. to understand the pricing of issues
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This document discusses various methods for pricing material issues, including first in first out (FIFO), last in first out (LIFO), and average cost methods. FIFO prices issues based on the earliest materials received, while LIFO prices based on the latest materials. Average cost methods calculate a weighted average price based on total cost and quantity to smooth out price fluctuations. The appropriate pricing method depends on factors like price trends and the nature of materials.
M 6. Inventory Manag444444444444ement.pptx
Okay, here are the steps:
1) Annual demand (D) = 32,000 chips
2) Ordering cost (S) per order = $120
3) Holding cost (H) per chip per year = $3
4) Using the EOQ formula:
EOQ = √(2DS/H)
= √(2 * 32,000 * $120 / $3)
= √(2 * 32,000 * $120 / $3)
= √(2 * 32,000 * $120 / $3)
= √(2 * 32,000 * $120 / $3) = 1,600 chips
5)
Exercise 7-2Presented below are a number of independent situations.docx
Exercise 7-2
Presented below are a number of independent situations.
For each individual situation, determine the amount that should be reported as cash.
1.
Checking account balance $925,000; certificate of deposit $1,400,000; cash advance to subsidiary of $980,000; utility deposit paid to gas company $180.
Cash balance
$
2.
Merchandise costing $2,800 was received on January 3, 2015, and the related purchase invoice recorded January 5. The invoice showed the shipment was made on December 29, 2014, f.o.b. destination.
3.
A packing case containing a product costing $3,400 was standing in the shipping room when the physical inventory was taken. It was not included in the inventory because it was marked “Hold for shipping instructions.” Your investigation revealed that the customer’s order was dated December 18, 2014, but that the case was shipped and the customer billed on January 10, 2015. The product was a stock item of your client.
4.
Merchandise received on January 6, 2015, costing $680 was entered in the purchases journal on January 7, 2015. The invoice showed shipment was made f.o.b. supplier’s warehouse on December 31, 2014. Because it was not on hand at December 31, it was not included in inventory.
5.
Merchandise costing $720 was received on December 28, 2014, and the invoice was not recorded. You located it in the hands of the purchasing agent; it was marked “on consignment.”
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Exercise 8-13
Inventory information for Part 311 of Monique Aaron Corp. discloses the following information for the month of June.
June 1
Balance
300 units @ $10
June 10
Sold
200 units @ $24
11
Purchased
800 units @ $12
15
Sold
500 units @ $25
20
Purchased
500 units @ $13
27
Sold
300 units @ $27
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Assuming that the periodic inventory method is used, compute the cost of goods sold and ending inventory under (1) LIFO and (2) FIFO.
(1)
LIFO
(2)
FIFO
Cost of Goods Sold
$
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$
[removed]
Ending Inventory
$
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$
[removed]
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Link to Text
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Assuming that the perpetual inventory method is used and costs are computed at the time of each withdrawal, what is the value of the ending inventory at LIFO?
The ending inventory at LIFO
$
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Assuming that the perpetual inventory method is used and costs are computed at the time of each withdrawal, what is the gross profit if the inventory is valued at FIFO?
Gross Profit (FIFO)
$
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Inventory management and Receivables (ABC, EOQ Model)
1. The document discusses inventory management techniques like ABC analysis and economic order quantity model. ABC analysis classifies inventory items into A, B and C categories based on their value and economic order quantity determines the optimal order quantity that minimizes total inventory costs.
2. It also discusses receivables and its management. Receivables refer to credit sales where payment is received later. The objectives of receivables management are to create, preserve and collect accounts receivable through effective credit policies, credit analysis and collection policies.
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This document provides an overview of accounting for merchandising operations. It identifies the key differences between service companies and merchandising companies, explains perpetual and periodic inventory systems, and covers the accounting cycle and financial statements for a merchandising business. Specifically, it discusses recording purchases and sales under each inventory system, and the importance of gross profit computation. It also includes examples to illustrate journal entries for various merchandising transactions under perpetual and periodic inventory methods.
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Week Three Exercise Assignment
Inventory
1.
Specific identification method
. Boston Galleries uses the specific identification method for inventory valuation. Inventory information for several oil paintings follows.
Painting
Cost
1/2 Beginning inventory
Woods
$21,000
4/19 Purchase
Sunset
21,800
6/7 Purchase
Earth
31,200
12/16 Purchase
Moon
4,000
Woods
and
Moon
were sold during the year for a total of $35,000. Determine the firm’s
a. cost of goods sold.
b. gross profit.
c. ending inventory.
2.
Inventory valuation methods: basic computations
. The January beginning inventory of the White
Company consisted of 300 units costing $40 each. During the first quarter, the company purchased two batches of goods: 700 Units at $44 on February 21 and 800 units at $50 on March 28. Sales during the first quarter were 1,400 units at $75 per unit. The White Company uses a periodic inventory system. Using the White Company data, fill in the following chart to compare the results obtained under the FIFO, LIFO, and weighted-average inventory methods.
FIFO
LIFO
Weighted Average
Goods available for sale
$
$
$
Ending inventory, March 31
Cost of goods sold
3.
Perpetual inventory system: journal entries
. At the beginning of 20X3, Beehler Company implemented a computerized perpetual inventory system. The first transactions that occurred during 20X3 follow:
·
1/2/20X3 Purchases on account: 500 units @$6 =
$3,000
·
1/15/20X3 Sales on account: 300 units @ $8.50 = $2,550
·
1/20/20X3 Purchases on Account: 200 units @ 5 = $1,000
·
1/25/20X3
Sales on Account: 300 units @ $8.50 = $2,550
The company president examined the computer-generated journal entries for these transactions and was confused by the absence of a Purchases account.
a. Duplicate the journal entries that would have appearedon the computer printout under FIFO & LIFO
b. Calculate the balance in the firm’s Inventory account under each method.
c. Briefly explain the absence of the Purchases account to the company president.
4. Inventory valuation methods: computations and concepts.
Wild Riders Surfboard Company began business on January 1 of the current year. Purchases of surfboards were as follows:
Date
Quantity
Unit Cost
Total Cost
1/3
100
$125
$12,500
4/3
200
$135
$27,000
6/3
100
$145
$14,500
7/3
100
$155
$15,500
Total
500
$69,500
Wild Riders sold 400 boards at $250 per board on the dates listed below.
The company uses a perpetual inventory system.
Date
Quantity Sold
Unit Price
Total Sales
3/17
50
$250
$12,500
5/17
75
$250
$18,750
8/10
275
$250
$68,750
Total
400
$100,000
Instructions
a.
Calculate cost of goods sold, ending inventory, and gross profit under each of the following inventory valuation methods:
·
First-in, first-out
·
Last-in, first-out
·
Weighted average
b. Which of the three methods would be chosen if management’s goal is to
(1) produce an up-to-date inventory valuation o.
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Re-order level = Average usage per lead time + Safety stock
Where:
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- Safety stock is the additional inventory maintained to mitigate risks of stock-outs due to uncertainties in demand or lead time. It depends on factors like demand variability, lead time variability, service level required etc.
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This document discusses various methods for pricing material issues, including first in first out (FIFO), last in first out (LIFO), and average cost methods. FIFO prices issues based on the earliest materials received, while LIFO prices based on the latest materials. Average cost methods calculate a weighted average price based on total cost and quantity to smooth out price fluctuations. The appropriate pricing method depends on factors like price trends and the nature of materials.
M 6. Inventory Manag444444444444ement.pptx
Okay, here are the steps:
1) Annual demand (D) = 32,000 chips
2) Ordering cost (S) per order = $120
3) Holding cost (H) per chip per year = $3
4) Using the EOQ formula:
EOQ = √(2DS/H)
= √(2 * 32,000 * $120 / $3)
= √(2 * 32,000 * $120 / $3)
= √(2 * 32,000 * $120 / $3)
= √(2 * 32,000 * $120 / $3) = 1,600 chips
5)
Exercise 7-2Presented below are a number of independent situations.docx
Exercise 7-2
Presented below are a number of independent situations.
For each individual situation, determine the amount that should be reported as cash.
1.
Checking account balance $925,000; certificate of deposit $1,400,000; cash advance to subsidiary of $980,000; utility deposit paid to gas company $180.
Cash balance
$
2.
Merchandise costing $2,800 was received on January 3, 2015, and the related purchase invoice recorded January 5. The invoice showed the shipment was made on December 29, 2014, f.o.b. destination.
3.
A packing case containing a product costing $3,400 was standing in the shipping room when the physical inventory was taken. It was not included in the inventory because it was marked “Hold for shipping instructions.” Your investigation revealed that the customer’s order was dated December 18, 2014, but that the case was shipped and the customer billed on January 10, 2015. The product was a stock item of your client.
4.
Merchandise received on January 6, 2015, costing $680 was entered in the purchases journal on January 7, 2015. The invoice showed shipment was made f.o.b. supplier’s warehouse on December 31, 2014. Because it was not on hand at December 31, it was not included in inventory.
5.
Merchandise costing $720 was received on December 28, 2014, and the invoice was not recorded. You located it in the hands of the purchasing agent; it was marked “on consignment.”
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Exercise 8-13
Inventory information for Part 311 of Monique Aaron Corp. discloses the following information for the month of June.
June 1
Balance
300 units @ $10
June 10
Sold
200 units @ $24
11
Purchased
800 units @ $12
15
Sold
500 units @ $25
20
Purchased
500 units @ $13
27
Sold
300 units @ $27
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Assuming that the periodic inventory method is used, compute the cost of goods sold and ending inventory under (1) LIFO and (2) FIFO.
(1)
LIFO
(2)
FIFO
Cost of Goods Sold
$
[removed]
$
[removed]
Ending Inventory
$
[removed]
$
[removed]
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Link to Text
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Assuming that the perpetual inventory method is used and costs are computed at the time of each withdrawal, what is the value of the ending inventory at LIFO?
The ending inventory at LIFO
$
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Assuming that the perpetual inventory method is used and costs are computed at the time of each withdrawal, what is the gross profit if the inventory is valued at FIFO?
Gross Profit (FIFO)
$
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Inventory management and Receivables (ABC, EOQ Model)
1. The document discusses inventory management techniques like ABC analysis and economic order quantity model. ABC analysis classifies inventory items into A, B and C categories based on their value and economic order quantity determines the optimal order quantity that minimizes total inventory costs.
2. It also discusses receivables and its management. Receivables refer to credit sales where payment is received later. The objectives of receivables management are to create, preserve and collect accounts receivable through effective credit policies, credit analysis and collection policies.
3. Key aspects of receivables management are setting credit standards, analyzing creditworthiness of customers, determining appropriate credit terms and collecting dues through various procedures. This helps minimize bad debts and
Ch 1.pptx
This document provides an overview of accounting for merchandising operations. It identifies the key differences between service companies and merchandising companies, explains perpetual and periodic inventory systems, and covers the accounting cycle and financial statements for a merchandising business. Specifically, it discusses recording purchases and sales under each inventory system, and the importance of gross profit computation. It also includes examples to illustrate journal entries for various merchandising transactions under perpetual and periodic inventory methods.
Week Three Exercise AssignmentInventory1. Specific ide.docx
Week Three Exercise Assignment
Inventory
1.
Specific identification method
. Boston Galleries uses the specific identification method for inventory valuation. Inventory information for several oil paintings follows.
Painting
Cost
1/2 Beginning inventory
Woods
$21,000
4/19 Purchase
Sunset
21,800
6/7 Purchase
Earth
31,200
12/16 Purchase
Moon
4,000
Woods
and
Moon
were sold during the year for a total of $35,000. Determine the firm’s
a. cost of goods sold.
b. gross profit.
c. ending inventory.
2.
Inventory valuation methods: basic computations
. The January beginning inventory of the White
Company consisted of 300 units costing $40 each. During the first quarter, the company purchased two batches of goods: 700 Units at $44 on February 21 and 800 units at $50 on March 28. Sales during the first quarter were 1,400 units at $75 per unit. The White Company uses a periodic inventory system. Using the White Company data, fill in the following chart to compare the results obtained under the FIFO, LIFO, and weighted-average inventory methods.
FIFO
LIFO
Weighted Average
Goods available for sale
$
$
$
Ending inventory, March 31
Cost of goods sold
3.
Perpetual inventory system: journal entries
. At the beginning of 20X3, Beehler Company implemented a computerized perpetual inventory system. The first transactions that occurred during 20X3 follow:
·
1/2/20X3 Purchases on account: 500 units @$6 =
$3,000
·
1/15/20X3 Sales on account: 300 units @ $8.50 = $2,550
·
1/20/20X3 Purchases on Account: 200 units @ 5 = $1,000
·
1/25/20X3
Sales on Account: 300 units @ $8.50 = $2,550
The company president examined the computer-generated journal entries for these transactions and was confused by the absence of a Purchases account.
a. Duplicate the journal entries that would have appearedon the computer printout under FIFO & LIFO
b. Calculate the balance in the firm’s Inventory account under each method.
c. Briefly explain the absence of the Purchases account to the company president.
4. Inventory valuation methods: computations and concepts.
Wild Riders Surfboard Company began business on January 1 of the current year. Purchases of surfboards were as follows:
Date
Quantity
Unit Cost
Total Cost
1/3
100
$125
$12,500
4/3
200
$135
$27,000
6/3
100
$145
$14,500
7/3
100
$155
$15,500
Total
500
$69,500
Wild Riders sold 400 boards at $250 per board on the dates listed below.
The company uses a perpetual inventory system.
Date
Quantity Sold
Unit Price
Total Sales
3/17
50
$250
$12,500
5/17
75
$250
$18,750
8/10
275
$250
$68,750
Total
400
$100,000
Instructions
a.
Calculate cost of goods sold, ending inventory, and gross profit under each of the following inventory valuation methods:
·
First-in, first-out
·
Last-in, first-out
·
Weighted average
b. Which of the three methods would be chosen if management’s goal is to
(1) produce an up-to-date inventory valuation o.
Material(economic order quantity) 2
This document discusses the economic order quantity model, which determines how much of a material or item should be purchased at one time to minimize total inventory costs. It provides formulas to calculate the economic order quantity based on annual usage, ordering costs, and carrying costs. Several examples are provided and solved to demonstrate calculating the economic order quantity and total annual inventory costs for different materials based on given cost parameters. Methods for determining the economic order quantity include algebraic, graphical, tabular, and cost comparison approaches. The document also provides an example of calculating reorder level and reorder quantity based on stock levels, consumption rates, and estimated delivery periods.
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According to Worldometers' estimates for 2022, New Zealand has a population of roughly 4.9 million people. Christianism is the predominant religion in the nation, and English and Maori are the two most widely spoken languages.
New Zealanders typically think of themselves as being accepting of new concepts, diversity, and change. Most New Zealanders are proud of the historically predominately liberal social attitudes in their nation (for instance, New Zealand was the first nation in the world to grant women the right to vote). Most New Zealanders make an effort to be understanding and tolerant of most differences.
Principles of accounting 2.pptx
This document summarizes chapters from an accounting textbook. Chapter 1 discusses accounting for merchandising operations, including the recording of purchases and sales under a perpetual inventory system and the steps in the accounting cycle. Chapter 2 covers determining inventory quantities, cost flow assumptions, the lower-of-cost-or-market valuation method, and the inventory turnover ratio. Chapter 3 addresses cash controls, including controls over cash receipts, disbursements, bank reconciliations, and the presentation of cash on the balance sheet.
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This document discusses various methods for controlling materials and inventory, including bills of materials, purchase requisitions, purchase orders, goods received notes, and bin cards. It describes the roles of purchasing and receiving departments in procuring and accepting deliveries of materials. The document then explains the FIFO, LIFO, and simple average inventory costing methods, outlining the key assumptions and advantages and disadvantages of each approach.
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The re-order level is the inventory level at which an order should be placed to replenish the stock. It is calculated as:
Re-order level = Average usage per lead time + Safety stock
Where:
- Average usage per lead time is the expected consumption during the time it takes to receive new stock after placing an order. It is calculated as Average daily/weekly/monthly usage x Lead time.
- Safety stock is the additional inventory maintained to mitigate risks of stock-outs due to uncertainties in demand or lead time. It depends on factors like demand variability, lead time variability, service level required etc.
So in summary, the re-order level is the inventory level at which a new
Inventory and inventory management
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Cost - Chapter 2.pptx
- 1. Cost accounting chapter 2 Chapter Two: Cost elements material • LEARNING OBJECTIVES • After studying this chapter, you should be able to do the following: • 1. Define and illustrate purchasing • 2. Explain the cycle of receiving • 3. Interpret storing and cost of storing • 4. Describe and the procedures of requisitioning • 5. Identify the material disposition • 6. Explain the Ascertaining cost • 7. Define the Inventorying and methods • 8. Explain methods of Pricing
- 2. Cost accounting chapter 2 Purchasing the Material 1. Purchase requisition 2. Purchase order . 3 . Register of purchase orders 4. Price records
- 3. Cost accounting chapter 2 PURCHASE REQUISITION
- 4. Cost accounting chapter 2 purchase order
- 5. Cost accounting chapter 2 REGISTER OF PURCHASE ORDERS
- 6. Cost accounting chapter 2 RECEIVING RECORD
- 7. Cost accounting chapter 2 Invoices from Creditors
- 8. Cost accounting chapter 2 Record of Raw Material
- 9. Cost accounting chapter 2 Pricing the Material “ IN “ • To calculate the cost /unit for each item if entity purchased more than one item • Ex . Mariam Co. purchased these items from America • • And the other expenses as follows • Customs cost $97,500 • Insurance cost $78,000 • Transportation cost 4,000 • Taxes 20% Item Quantity Total cost A 2,000 Kg 10,000 B 1,000 Kg 6,000 C 3,000 Kg 3,000 D 2,000 Kg 20,000
- 10. Cost accounting chapter 2 Pricing the Material “ out “ • Ex. The movement of raw material in “ Aly “ factory of children’s toys during March 2022 for item “ X “ • Movement “ In “ • 01-03-2022 Beginning balance 300 unit , cost / unit $10 . • 03-03-2022 Material in 200 unit , total cost $2,800 and transportation cost /unit $1. • 10-03-2022 Material in 400 unit , cost / unit $10 . • 20-03-2022 Material in 500 unit , total cost $6000. Movement “ Out “ 05-03-2022 200 unit 15-03-2022 400 unit 25-03-2022 500 unit Return to stock 18-03-2022 100 unit ** Ending balance 31-03-2022 300 unit Prepare ledger account for “X” item during march 2022 According 1 ) F.I.F.O method. 2 ) Average method .
- 11. Cost accounting chapter 2 Pricing the Material