wnmveweÁvb (Accounting)

Lecture # 14
 gRy‡`i wnmvewbKvk (Accounting for Inventory)
 ÔgRy` c‡Y¨i g~j¨Õ I ÔgRy` KvuPvgv‡ji g~j¨Õ wba©vi‡Yi Rb¨ `yBwU c×wZ i‡q‡Q| h_v:
1. mywbw`©ó kbv³KiY c×wZ (Specific identification method)
2. e¨q cÖevn c×wZ (Cost frow method)

 †ewkifvM †¶‡Î Ômywbw`©ó kbv³KiY c×wZÕ cÖ‡qvM Kiv m¤¢e nq bv weavq ÔgRy` c‡Y¨i g~j¨Õ
I ÔgRy` KvuPvgv‡ji g~j¨Õ wba©vi‡Yi Rb¨ Ôe¨q cÖevn c×wZÕ cÖ‡qvM Kiv n‡q _v‡K|

e¨q cÖevn c×wZi †ÿ‡Î wZbwU weKí i‡q‡Q, hvi g‡a¨ †h-†Kv‡bv GKwU c×wZ e¨envi K‡i
µq-weµqKvix cÖwZôv‡b ÒgRy` c‡Y¨i g~j¨ I weµxZ c‡Y¨i e¨qÓ wbY©q Kiv nq Ges
Drcv`bKvix cÖwZôv‡b ÒgRy` KuvPvgv‡ji g~j¨ I e¨eüZ KuvPvgv‡ji e¨qÓ wbY©q Kiv nq|
 e¨q cÖevn c×wZi †ÿ‡Î wZbwU weKí c×wZ n‡jv:

(1) Av‡M Avm‡j Av‡M hvq [First-In, First-Out (FIFO)]

(2) †k‡l Avm‡j Av‡M hvq [Last-In, First-Out (LIFO)]

(3) Mo e¨q (mij A_ev fvihy³ Mo) [Average-Cost (Simple or Weighted Average)]

 wnmveweÁv‡bi Av‡gwiKvb bxwZgvjv GAAP Abyhvqx DcwiD³ wZbwU c×wZi g‡a¨ †h‡Kv‡bv

GKwU c×wZ e¨envi Kiv hvq; wKšÍ,y wnmveweÁv‡bi AvšÍR©vwZK bxwZgvjv IFRS Abyhvqx
LIFO c×wZ e¨envi Kiv wbwl×| Ab¨ `ywU c×wZi g‡a¨ †h‡Kv‡bv GKwU e¨envi Kiv hvq|
wb‡gœv³ Z_¨ w`‡q 1 †_‡K 6 b¤^i MvwYwZK mgm¨vi mgvavb K‡iv:
GKK GKK cÖwZ e¨q (`i)
gRy`, 1 Rvbyqvwi 2018 1,000 4 UvKv
µq, 16 GwcÖj 2018 5,000 7 UvKv
µq, 22 b‡f¤^i 2018 4,000 9 UvKv
2018 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvcbx gRy‡`i cwigvY 3,000 GKK|
01. FIFO c×wZ‡Z weµxZ c‡Y¨i e¨q KZ? 05. mij Mo c×wZ‡Z weµxZ c‡Y¨i e¨q KZ?
02. LIFO c×wZ‡Z weµxZ c‡Y¨i e¨q KZ? 06. fvihy³ Mo c×wZ‡Z weµxZ c‡Y¨i e¨q KZ?
03. FIFO c×wZ‡Z mgvcbx gRy‡`i g~j¨ KZ? 07. mij Mo c×wZ‡Z mgvcbx gRy‡`i g~j¨ KZ?
04. LIFO c×wZ‡Z mgvcbx gRy‡`i g~j¨ KZ? 08. fvihy³ Mo c×wZ‡Z mgvcbx gRy‡`i g~j¨ KZ?
1 bs MvwYwZK mgm¨vi mgvavb:
FIFO (First In First Out) [Av‡M Avm‡j Av‡M hvq] c×wZ‡Z, Av‡M µxZ cY¨ Av‡M wewµ n‡q‡Q g‡b
K‡i c‡Y¨i wnmve Kiv nq| ZvB Av‡Mi¸‡jv w`‡q weµxZ c‡Y¨i e¨q wbY©q Kiv nq|
cÖkœvbymv‡i, weµxZ c‡Y¨i cwigvY = cÖviw¤¢K gRy‡`i GKK + µxZ c‡Y¨i GKK  mgvcbx gRy‡`i GKK
= 1,000 + (5,000 + 4,000)  3,000 = 7,000 GKK
 FIFO c×wZ‡Z 7,000 GKK weµxZ c‡Y¨i e¨q = me©cÖ_‡g µxZ (cÖviw¤¢K gRy`) 1,000 GK‡Ki g~j¨ +
wØZxqevi µxZ (16 GwcÖj Zvwi‡L µxZ) 5,000 GK‡Ki g~j¨ + Z…Zxqevi ev †klevi µxZ (22 b‡f¤^i Zvwi‡L µxZ)
4,000 GK‡Ki ga¨ †_‡K 1,000 GK‡Ki g~j¨ = (1,0004) + (5,0007) + (1,0009)
= 4,000 + 35,000 + 9,000 = 48,000
2 bs MvwYwZK mgm¨vi mgvavb:
LIFO (Last In First Out) [†k‡l Avm‡j Av‡M hvq] c×wZ‡Z, †k‡l µxZ cY¨ Av‡M wewµ n‡q‡Q g‡b
K‡i c‡Y¨i wnmve Kiv nq| ZvB †k‡li¸‡jv w`‡q weµxZ c‡Y¨i e¨q wbY©q Kiv nq|
cÖkœvbymv‡i, weµxZ c‡Y¨i cwigvY = cÖviw¤¢K gRy‡`i GKK + µxZ c‡Y¨i GKK  mgvcbx gRy‡`i GKK
= 1,000 + (5,000 + 4,000)  3,000 = 7,000 GKK
 LIFO c×wZ‡Z 7,000 GKK weµxZ c‡Y¨i e¨q = me©‡k‡l ev †klevi µxZ (22 b‡f¤^i Zvwi‡L µxZ)
4000 GK‡Ki g~j¨ + †klev‡ii Av‡Mievi ev wØZxqevi µxZ (16 GwcÖj Zvwi‡L µxZ) 5,000 GK‡Ki ga¨
†_‡K 3,000 GK‡Ki g~j¨ = (4,0009) + (3,0007)
= 36,000 + 21,000 = 57,000
3 bs MvwYwZK mgm¨vi mgvavb:
FIFO c×wZ‡Z, Av‡M µxZ cY¨ Av‡M wewµ n‡q‡Q g‡b K‡i c‡Y¨i wnmve Kiv nq| ZvB Av‡Mi¸‡jv w`‡q
weµxZ c‡Y¨i e¨q wbY©q Kiv nq Ges †k‡li¸‡jv w`‡q mgvcbx gRy‡`i g~j¨ wbY©q Kiv nq|
 FIFO c×wZ‡Z 3,000 GKK mgvcbx gRy‡`i g~j¨ = me©‡k‡l ev †klevi µxZ (25 b‡f¤^i Zvwi‡L µxZ)
4,000 GK‡Ki ga¨ †_‡K 3,000 GK‡Ki g~j¨ = (3,0009) = 27,000

4 bs MvwYwZK mgm¨vi mgvavb:

LIFO c×wZ‡Z, †k‡l µxZ cY¨ Av‡M wewµ n‡q‡Q g‡b K‡i c‡Y¨i wnmve Kiv nq| ZvB †k‡li¸‡jv w`‡q
weµxZ c‡Y¨i e¨q wbY©q Kiv nq Ges Av‡Mi¸‡jv w`‡q mgvcbx gRy‡`i g~j¨ wbY©q Kiv nq|
 LIFO c×wZ‡Z 3,000 GKK mgvcbx gRy‡`i g~j¨ = me©cÖ_‡g µxZ (cÖviw¤¢K gRy`) 1,000 GK‡Ki g~j¨
+ wØZxqevi µxZ 5,000 GK‡Ki ga¨ †_‡K 2,000 GK‡Ki g~j¨ = (1,0004) + (2,0007)
= 4,000 + 14,000 = 18,000
5 bs MvwYwZK mgm¨vi mgvavb:
mij Mo c×wZi †ÿ‡Î, cÖviw¤¢K gRy`mn hZevi cY¨ µq Kiv n‡q‡Q ZZ w`‡q `i¸‡jvi †hvMdj‡K fvM
K‡i mij Mo ev mvaviY Mo wbY©q Kiv nq|
cÖkvœ bymv‡i, mij Mo = (4+7+9)/3 = 20/3
 mij Mo c×wZ‡Z 7,000 GKK weµxZ c‡Y¨i e¨q = 7,000  20/3 = 46,667

6 bs MvwYwZK mgm¨vi mgvavb:

fvihy³ Mo c×wZi †ÿ‡Î, cÖviw¤¢K gRy`mn hZ¸‡jv cY¨ µq Kiv n‡q‡Q Zv‡`i †gvU µqg~j¨‡K †gvU
GKK w`‡q fvM K‡i fvihy³ Mo wbY©q Kiv nq|
cÖkvœ bymv‡i, fvihy³ Mo = (10004)+(50007)+(40009)/(1000+5000+4000)
= 75000/10000 = 7.5
 fvihy³ Mo c×wZ‡Z 7,000 GKK weµxZ c‡Y¨i e¨q = 7,000  7.5 = 52,500
,
7 bs MvwYwZK mgm¨vi mgvavb:
mij Mo c×wZi †ÿ‡Î, cÖviw¤¢K gRy`mn hZevi cY¨ µq Kiv n‡q‡Q ZZ w`‡q `i¸‡jvi †hvMdj‡K fvM
K‡i mij Mo ev mvaviY Mo wbY©q Kiv nq|
cÖkvœ bymv‡i, mij Mo = (4+7+9)/3 = 20/3
 mij Mo c×wZ‡Z 3,000 GKK mgvcbx gRy‡`i g~j¨ = 3,000  20/3 = 20,000

8 bs MvwYwZK mgm¨vi mgvavb:

fvihy³ Mo c×wZi †ÿ‡Î, cÖviw¤¢K gRy`mn hZ¸‡jv cY¨ µq Kiv n‡q‡Q Zv‡`i †gvU µqg~j¨‡K †gvU
GKK w`‡q fvM K‡i fvihy³ Mo wbY©q Kiv nq|
cÖkvœ bymv‡i, fvihy³ Mo = (10004)+(50007)+(40009)/(1000+5000+4000)
= 75000/10000 = 7.5
 fvihy³ Mo c×wZ‡Z 3,000 GKK mgvcbx gRy‡`i g~j¨ = 3,000  7.5 = 22,500
,
 MCQ
Practice
01. gv‡ji wbgœMvgx evRvi g~‡j¨i mgq gvj wbM©g‡b †Kvb c×wZi cÖ‡qvM hyw³hy³? (When
market price of material has decreasing trend, which method should logically
follow for issuing the stock?) [Xvwe 17-18; RvKKvbBwe 17-18; Rwe 14-15, 09-10; Pwe 11-12]
A. FIFO B. LIFO
C. fvihy³ Mo c×wZ (Weighted average method)
D. mvaviY Mo c×wZ (Simple average method)

02. GKwU cY¨ µq-weµqKvix cÖwZôvb KZ…©K GKwU wnmveKv‡j G‡Ki †ewkevi µq Kiv
mv‡c‡¶ `vg e„w× cwiw¯’wZ‡Z gRy` cY¨ g~j¨vq‡bi †Kvb c×wZ Aej¤^b Ki‡j gRy` c‡Y¨i
g~j¨ †ewk †`Lv‡e? [Xvwe 11-12]
A. wj‡dv (LIFO) B. wd‡dv (FIFO)
C. mvaviY Mo (Simple Average) D. fvihy³ Mo (Weighted Average)
E. Pjgvb Mo (Moving Average)
03. gRy` g~j¨vq‡bi mnR c×wZ †KvbwU? [Kzwe 18-19]
A. Av‡M Av‡m Av‡M Qvo c×wZ B. c‡i Av‡m Av‡M Qvo c×wZ
C. fvihy³ Mo c×wZ D. mvaviY Mo c×wZ

04. µgea©gvb g~j¨¯Í‡ii †¶‡Î †Kvb c×wZwU AwaKZi cÖ‡hvR¨? [Pwe 13-14, 09-10]
A. FIFO B. LIFO C. HIFO
D. Mog~j¨ E. gvbg~j¨

05. gy`ªvùxwZi mgq LIFO c×wZ‡Z gvj Bmy¨ Ki‡j mgvcbx gRy‡`i g~j¨ FIFO c×wZi g~‡j¨i
†P‡q wb‡gœi †KvbwU n‡e? [Rwe 10-11]
A. †ewk B. Kg C. mgvb D. †Kv‡bvwU bq
 e¨‡qi †kÖwYwefvM (Classification of Cost)
†Kv‡bv wKQz AR©b Kivi Rb¨ †h g~j¨ ev m¤ú` Z¨vM Kiv nq Zv‡K Cost e‡j| A_©vr, Cost n‡”Q
cY¨ ev †mev µq A_ev myweav MÖn‡Yi g~j¨| Ab¨w`‡K, Cost-Gi †h Ask wbt‡kwlZ (Expired) nq
Ges GKwU wnmveKv‡ji Av‡qi wecix‡Z PvR© Kiv nq Zv‡K Expense e‡j| Cost Ges Expense-
Gi evsjv cwifvlv wfbœ nIqv evÃbxq| G‡ÿ‡Î Cost-Gi evsjv A_© Ôe¨qÕ Ges Expense-Gi
evsjv A_© ÔLiPÕ ej‡j fv‡jv nq| A_P, Avgv‡`i †`‡k Cost-Gi evsjv A_© Ôe¨qÕ I ÔLiPÕ Dfq
ejv nq, Avevi Expense-Gi evsjv A_©I Ôe¨qÕ I ÔLiPÕ Dfq ejv nq| G RvZxq mgm¨vq e¨q ev
LiP Øviv Cost I Expense-Gi g‡a¨ †KvbUv †evSv‡”Q Zv mZK©Zvi mv‡_ ey‡S wb‡Z n‡e|
 cÖK…wZwfwËK ev AvPiYwfwËK e¨‡qi †kÖwYwefvM
(1) cwieZ©bkxj e¨q (Variable Cost):
Drcv`‡bi cwigvY e„w×-n«v‡mi mv‡_ mv‡_ †h-me e¨‡qi cwigvY cwieZ©b nq Zv‡K cwieZ©bkxj
e¨q e‡j| †hgb: e¨eüZ KvuPvgvj, weµq Kwgkb, IfviUvBg gRywi cÖf…wZ|

D`vniY: GKwU †Pqvi •Zwi Ki‡Z 1,000 UvKvi KvV cÖ‡qvRb n‡j 10wU †Pqvi •Zwi Ki‡Z
10,000 UvKvi KvV cÖ‡qvRb n‡e| AZGe, †`Lv hv‡”Q †h, Drcv`b e„w×i mv‡_ mv‡_ †Pqv‡ii
KvuPvgvj Kv‡Vi e¨q †e‡o hv‡”Q| ZvB GwU cwieZ©bkxj e¨q|
 cÖK…wZwfwËK ev AvPiYwfwËK e¨‡qi †kÖwYwefvM
(2) AcwieZ©bkxj/w¯’i e¨q (Fixed Cost):
†h mKj e¨q Drcv`‡bi cwigvY e„w×-n«v‡mi mv‡_ mv‡_ cwieZ©b nq bv eis w¯’i _v‡K Zv‡`i‡K
AcwieZ©bkxj/w¯’i e¨q e‡j| †hgb: KviLvbv fvov ev Awdm fvov, Kg©KZ©v‡`i †eZb BZ¨vw`|
 cÖK…wZwfwËK ev AvPiYwfwËK e¨‡qi †kÖwYwefvM
(3) Avav-cwieZ©bkxj/wgkÖ e¨q (Semi-Variable/Mixed Cost):
†h e¨q GKwU wbw`©ó ¯Íi ch©šÍ w¯’i _v‡K wKš‘ Zvi †P‡q †ewk Drcv`b Kiv n‡j AvbycvwZK nv‡i
e„w× cvq, Zv‡K Avav-cwieZ©bkxj/wgkÖ e¨q e‡j| †hgb: †Uwj‡dvb LiP I we`y¨r LiP|

D`vniY: GKwU wbw`©ó mxgvi g‡a¨ we`y¨r e¨envi Kiv n‡j wbw`©ó cwigvY e¨q nq wKš‘ wbw`©ó
mxgvi †P‡q †ewk we`y¨r e¨envi Kiv n‡j cieZ©x cÖwZ BDwb‡Ui Rb¨ we`y¨r e¨q e„w× cvq| G‡ÿ‡Î
wbw`©ó mxgvi g‡a¨ e¨eüZ we`y¨r e¨q n‡jv w¯’i e¨q Ges cieZx© cÖwZ BDwb‡Ui e¨q n‡”Q
cwieZ©bkxj e¨q|
 MCQ
Practice
01. wb‡Pi †KvbwU cwieZ©bkxj e¨q? (Which of the following is variable cost?) [Xvwe 18-19,
07-08; Kzwe 17-18]

A. wegv LiP (Insurance expense)

B. e¨e¯’vc‡Ki †eZb (Manager's salary)
C. cÖZ¨ÿ KuvPvgvj (Direct material)
D. hš¿cvwZi AePq (Depreciation of machinery)

02. †h mKj e¨q Drcv`‡bi mv‡_ cwieZ©bkxj, Zv‡`i‡K ejv nq- (Costs that changes with
production are called-) [Xvwe 14-15]
A. cwieZ©bkxj e¨q (Variable costs) B. w¯’i/¯’vqx e¨q (Fixed costs)
C. KvuPvgvj e¨q (Raw Materials costs) D. Drcv`b e¨q (Production costs)
E. GKK e¨q (Unit costs)
03. hLb Drcv`b e„w× cvq, ZLb GKK cÖwZ cwieZ©bkxj e¨q- [ivwe 18-19]
A. Drcv`‡bi mv‡_ AvbycvwZK nv‡i e„w× cvq
B. Drcv`b GK‡Ki †P‡q AwaK nv‡i e„w× cvq
C. AcwiewZ©Z _v‡K
D. Drcv`b GK‡Ki †P‡q Kg nv‡i e„w× cvq

04. hw` 100 BDwb‡Ui B‡jKwUªwmwU wej 1000 UvKv Ges 200 BDwb‡Ui B‡jKwUªwmwU wej
1500 UvKv nq Z‡e GKK cÖwZ cwieZ©bkxj B‡jKwUªwmwU LiP n‡e- [Pwe 17-18]
A. 10 UvKv B. 7.50 UvKv C. 5.50 UvKv
D. 5 UvKv E. 8.33 UvKv
05. GKwU cÖvmw½K mxgvi g‡a¨ Drcv`b n«vm †c‡j †h e¨qwU e„w× cvq- [ivwe 17-18]
A. GKK cÖwZ cwieZ©bkxj e¨q B. GKK cÖwZ w¯’i e¨q
C. †gvU cwieZ©bkxj e¨q D. †gvU w¯’i e¨q

06. Drcv`‡bi cwigvY k~b¨ n‡jI †Kvb e¨q k~b¨ nq bv? [ivwe 17-18]
A. ¯’vqx e¨q B. wgkÖ e¨q
C. cwieZ©bkxj e¨q D. wbgw¾Z e¨q

07. Drcv`b e„w× †c‡j GKK cÖwZ Kg‡Z _v‡K [ivwe 15-16]
A. wbgw¾Z e¨q B. cwieZ©bkxj e¨q
C. ¯’vqx e¨q D. wgkÖ e¨q
08. cwieZ©bkxj e¨q cÖwZ GKK Drcv`‡b- [ivwe 14-15, 12-13]
A. cwiewZ©Z nq B. n«vm cvq
C. e„w× cvq D. w¯’i _v‡K

09. Drcv`b e„w× †c‡j cwieZ©bkxj e¨q- [ivwe 06-07]

A. †gvU cwigvY GKB _vK‡e
B. †gvU cwigvY AvbycvwZK nv‡i evo‡e
C. GKK cÖwZ e„w× cv‡e
D. GKK cÖwZ Kg‡e
 mgvß
(The End)