You are on page 1of 2
Wienolas Loos /l0 -(432210% Tnai yidval_Assignerent Week (3 Crovlem 93 . O. 12/B1/(p Clot of Goods Sold Method) : Cost of Geeds sold { 68, 000 : Allowance. to reduce _muentory to ARV Gr080 eal 2f88 it | - ae Lost of goods sold 4 3-000 Allowance to _redve¢ __mucatory to NV 3-008 b- BIBI (Loss Method) Loss de to dhcline of tnuentory 49 yay {68-000 Allowance +0 reduce toventer fo NAV 6F-000 a lapot H Loss_due_fo decline of mvtntory fo Ru 49000 Alloworce fo Reduce _mtntory to Wav #206 Froblem_9= U1 A: Schedule A Tem duantiny Cost NAY aR UR SE ; A 1100 ey ¥4 M% dep oh % 200 Be ad Rel c (000 Sb Swat sis: D (ooo a ae Bek t (400 ort c g Scheduie _& Them Cost Leute - oF - cost - 9 -IRV Dek eernn A Woo - #26: ¥onr0 00 - $ Fu7* Fav None % G00. Ii2 * FCO 8COs Oil 7 C48 ¥ 96 t 120-544 > S00 loco, Sas * seeo cr 9 (000. 3-P* 28900 (00> - 38" 4900 Wont t (M00. er = 8960 (0G, e4udo £62. b. Cost of goods sold #90 ‘ft r90 Allowance to reduce inventory to NAV 790 day Shin, Cleré From! Accounting manager Subjet: Instivctions On defecminrn for _raventory valvation This memo is a respone to « To? Danvary MY, 201, lower -of= coyt= of s rep Maltzeable valve juity about pur ¢nveatory valvattan qethad. Wt ve the lower efi cost- ofrnthrtalitable valve approach, . wich meant urd aes Scanned with CamScanner fnventery at whichute 15 lower between He actal cost and the net sealable valve at tn time of valvatron as We term “eost t 1s Stracghttorward and refers fo the _cameunt we. «par forth civentery, ineleding paparation costs: However, tre tepm ‘aut Falak wale" (5 more comples: Lt estimated selling perce minus the —gy4imnartec|_ Costs 40 complete and sell the item: eae le ee We provide an example tn the attaded cebedule too dem Ar urbert the caster) Mr Ralranble value ace 2-6 and ¥ 9-C¥ 0.5 Yor), MsPectialy. We compare te ret realiteable value with dt actual _cost_and choose 4he—loweevalut, —ulhieln tn this cases ¥ FS Thenefope, Ht valve of _tautn tory for itenn Ae 65 ¥ 700. deine tah e Conceptva\ Analysis $=3 _ GIs Trentarts Ogata ary ¢ dtlepor tan_deagan tli Ped wee \yang kon ces ten dengan _atunan LCN barena fila’ Cealitas: berrth dibaurah target belt ast 2: Afyran LeNav_digunaican untuk melapor tan _tavtnra rs clalans—laperan_posis;- —__kevargan_dengon_nilai_mantaat maya _depannya: IA quga_mnengateui_peaurunan ____manfaat invtntaris dalam laporaa taba _cvgs pada _perrode_dimany—penunucar kervebut tecjashi- b= Secara umm, tnvintar/s akhir akan lebth digg? dan _harga poo’ peypatlan alan __lelpth_renslaih Gitta Ogu denggunatan_cetade _caertans fmta=rata dalann pervode _harga_yeng_nenvrun « fumlah (nveatanc Aentagicar dan_braya fatanrata menghubery ban _semua_trargeapembolian dengan _rnventainh Mama, clalam—hal tat, ttak aten ——ado_pengarvh pada _mnentares ather atau hargd potok —porpucilunfiee,_Ogellq ___menggunalcan_metode _fnuen+qnt_fata= feito _earcaa _(Aventeurty Ogata a Can ____ __dilapo ran dengan ailar realesas/ bersth seyyaidengan_cturan CMR. Wélai _ sealisose bersih inentar’, cvrang dari _harga Rita=n.ca_atay erga FiPo @i Scanned with CamScanner

You might also like