Nokuba ukuphosakela kungakhokelela kwiingxaki ezinkulu zokungena kwemali .
Ubomi boBomi beNgcaciso
Ukusebenzisa ibhizinisi elincinci lobumba, i-ArtCraft Pottery, uhlahlo lwabiwo-mali njengomzekelo wethu, siya kusebenzisa ulwazi olulandelayo ukuphuhlisa ibhajethi yokuthenga izinto ezizodwa:
Ezi zixhobo zeebumbi zobunjiweyo ziza kuveliswa nganye kwikota ezine ezilandelayo: 1,060, 1,260, 1,600, kunye ne-1,800. Ukubala ibhajethi yakho yokuthengwa kwezinto ezizodwa, uqala ngokuvavanya nokurekhoda iindleko zeeyunithi. Kumzekelo we-ArtCraft Potter, i-pottery ebonakalayo yi-$ 3 nganye kunye nezinto ezisetyenziselwa ukubala umbhobho-apha zichithwe "umbala" - yi $ 0.20 ngeeyunce. Ngesiseko seyunithi nganye, umzi ufuna enye ipilongwe yobumba kunye nee-ounces ezintlanu zombala ukuvelisa isiqwenga sokugqibela.
Umgaqo-nkqubo wePottery wePottery ukufumana iipesenti ezili-10 zeziphumo zemveliso ezilandelayo kwikota ekupheliseni i-inventory. Lo mgaqo-nkqubo utshintsha iimfuno zakho zezinto ezifunekayo kuba le pesenti ye-10 ekupheleni kwesazisi kufuneka ithathelwe ingqalelo kubhajethi.
Umbane unama-pounds angama-58 ngobumba kunye nee-ounces ezingama-390 zombala ngesandla ngoJanuwari 1. Ekupheleni konyaka, i- inventory yokuphela efunwayo yi-106 iiplani zobumba kunye nama-ounces ama-530 ombala.
Ukubala i-Ending inventory yeClay kunye neMbala yeeKota 2 no-3
Isinyathelo sokuqala ekulungiseleleni uhlahlo lwabiwo-mali oluchanekileyo kukusebenzisa olu lwazi ukubala i-inventory inventory yodongwe nombala weekota 2 no-3.
Isinyathelo sesibini kukulungiselela uhlahlo lwabiwo-mali oluthe ngqo lobumba kunye nombala.
- Ukugcina ubumba udongwe, Ikota 2 = 0.10 (ii-1.600 iiyunithi X 1 iyunithi yobumba) = 160
- Ukugcina ubumba udongwe, Ikota 3 = 0.10 (ii-1,800 iiyunithi X 1 unit clay) = 190
- Ukuphela kombala wokungena, Ikota 2 = 0.10 (ii-1.600 iiyunithi X 5 iiununithi) = 800
- Ukuphela kombala wokungena, Ikota 3 = 0.10 (iiyunithi eziyi-1,800 ii-ouncesenti 5) = 900
Ngoku unamacandelo ecandelo ngalinye ukuvelisa ubumbi obuyidingayo. Uyabona ke ke ukuba ukuba imveliso yayinkimbinkimbi kwaye ifuna ezininzi izinto eziphathekayo, oku kubalwa kuza kubakho. Kulo mzekelo olula, sinolwazi lokubala ibhajethi yokuthengwa kwezinto ezizithe ngqo, ezichazwe ngezantsi kwifom yefom.
I-ArtCraft Pottery Iingxelo eziPhezulu zoThengiso lweBhajethi *
Itheyibhile yaveliswa ukusuka kumabini amabini alula okubalwa ukuba uyazazi:
Iimveliso eziMbane ezifunekayo ukuvelisa + Ukuphela kweNdawo yokuPhathwa kweeMpahla = Iimveliso eziPhezulu ezifunekayo
2. Iimveliso eziMahla ezifunekayo - Ukuqala kweeMpahla eziNxilisayo Inventory = Izinto eziPhezulu zokuThengwa
| Ikota | |||||
| Ukutywala iPottery | |||||
| Ibala | 1 | 2 | 3 | 4 | Unyaka |
| Izixhobo eziya kuveliswa | 1,060 | 1,260 | 1,600 | 1,800 | 5,720 |
| Izinto eziPhezulu ngeCandelo | x1 | x1 | x1 | x1 | x1 |
| Iimfuno zokuvelisa | 1,060 | 1,260 | 1,600 | 1,800 | 5,720 |
| Unqwenela Ukuphelisa Impahla | 126 | 160 | 180 | 106 | 106 |
| Iimfuno ezipheleleyo | 1,186 | 1,420 | 1,780 | 1,906 | 5,826 |
| Okungaphantsi: Ukuqala Inventory | (58) | (126) | (160) | (180) | (58) |
| Izinto eziPhezulu ezithengiweyo | 1,128 | 1,294 | 1,620 | 1,726 | 5,768 |
| Iindleko zobumba | x $ 3 | x $ 3 | x $ 3 | x $ 3 | x $ 3 |
| Iindleko zithengiweyo zokuthenga | $ 3,384 | $ 3,882 | $ 4,860 | $ 5.178 | $ 17,304 |
* Iingcatshulwa eziPhuhlisiweyo eziPhuculo zeConerstones ze-Accounting Accounting, 3rd ed.