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Date Purchase/In Cost of Goods Sold Balance Document: Cost Average Inventory Card Item: Tiger

The document outlines inventory management processes, including cost averaging, FIFO, and LIFO methods for items Tiger and Hein. It includes sections for journalizing transactions, posting to accounts, and maintaining inventory cards. The structure emphasizes the tracking of purchases, cost of goods sold, and balances for effective inventory control.

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Bong Rida
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0% found this document useful (0 votes)
10 views11 pages

Date Purchase/In Cost of Goods Sold Balance Document: Cost Average Inventory Card Item: Tiger

The document outlines inventory management processes, including cost averaging, FIFO, and LIFO methods for items Tiger and Hein. It includes sections for journalizing transactions, posting to accounts, and maintaining inventory cards. The structure emphasizes the tracking of purchases, cost of goods sold, and balances for effective inventory control.

Uploaded by

Bong Rida
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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ចម្លយ

ើ ទ០
ី 3

➢ Cost Average Inventory Card Item: Tiger

Purchase/In Cost of goods sold Balance


Date Document
Quantity Cost Amount Quantity Cost Amount Quantity Cost Amount

➢ Cost Average Inventory Card Item: Hein

Purchase/In Cost of goods sold Balance


Date Document
Quantity Cost Amount Quantity Cost Amount Quantity Cost Amount

v Inventory (Inventory Card) …………………………….

v Inventory (General Journal) ………………………..


➢ ICS=001 ប័ណ្ឌឯកតាថ្លៃដ ើ មបញ្ចូ លស្ដុក

ឯកតាថ្លលម ើ ្
ថ្លៃ-ទី សកខីបត្័ រ មោហ៊ុ យចំណាយពាក់ពន្
័ ថ្ធ លលម ើ ្ ឯកតាមោហ៊ុ យ
Tiger Hein

➢ ICS=002 ប័ណ្ឌឯកតាថ្លៃដ ើ មបញ្ចូ លស្ដុក

ឯកតាថ្លលម ើ ្
ថ្លៃ-ទី សកខីបត្័ រ មោហ៊ុ យចំណាយពាក់ពន្
័ ថ្ធ លលម ើ ្ ឯកតាមោហ៊ុ យ
Tiger Hein
➢ ICS=003 ប័ណ្ឌឯកតាថ្លៃដ ើ មបញ្ចូ លស្ដុក

ឯកតាថ្លលម ើ ្
ថ្លៃ-ទី សកខីបត្័ រ មោហ៊ុ យចំណាយពាក់ពន្
័ ថ្ធ លលម ើ ្ ឯកតាមោហ៊ុ យ
Tiger Hein

➢ Journalizing

Date Transaction Debit Credit


➢ Posting
Inventory Cost of goods sold VAT Input VAT Output

Account payable

Sale Cash on hand

Account receivable
➢ FIFO Inventory Card Item: Tiger

Purchase/In Cost of goods sold Balance


Date Document
Quantity Cost Amount Quantity Cost Amount Quantity Cost Amount

➢ FIFO Inventory Card Item: Hein

Purchase/In Cost of goods sold Balance


Date Document
Quantity Cost Amount Quantity Cost Amount Quantity Cost Amount
v Inventory (Inventory Card) …...................

v Inventory (General Journal) .....................

➢ Journalizing

Date Transaction Debit Credit


➢ Posting

Inventory Cost of good sold VAT Input VAT Output

VAT CCF
Accout Receivable Account Payable Sale Cash on Hand

➢ LIFO Inventory Card Item: Tiger

Purchase/In Cost of goods sold Balance


Date Document
Quantity Cost Amount Quantity Cost Amount Quantity Cost Amount
➢ LIFO Inventory Card Item: Hein

Purchase/In Cost of goods sold Balance


Date Document
Quantity Cost Amount Quantity Cost Amount Quantity Cost Amount

v Inventory (Inventory Card) …...................

v Inventory (General Journal) .....................


➢ Journalizing

Date Transaction Debit Credit


➢ Posting

Inventory Cost of good sold VAT Input VAT Output

VAT CCF

Accout Receivable Account Payable Sale Cash on Hand

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