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 CamScannerfnventery 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
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