Uqwalaselo lweendlela ezimbini ze-Accounting Accounting
Ukuze uqonde oku, qwalasela indlela i-inventory ezimisele ngayo.
Ukuphela kweMpahla yokuThengisa iCwangcisiwe
Inventory ingaphulwa phantsi kwiintlobo zintathu: izinto zokusetyenziswa, izinto zokusebenza, kunye nempahla egqityiweyo. Izinto ezirhwebayo zixhobo ezisetyenziselwa ukuvelisa ipahla ezithengiswayo. Umsebenzi-kwinkqubo kubandakanya ixabiso kwimveliso yokuthengisa. Izinto ezigqityiweyo ziipahla ezijoliswe ukuthengiswa. I-equation equation is:
Ukuqala kweMpahla + Ukuthengwa kweNtengo - Iindleko zeeMpahla ezithengiweyo = Ukuphela kweMpahla
Izindlela ezibini eziqhelekileyo zokuxabisa le mali, i-LIFO ne-FIFO, inokunika iziphumo ezahlukileyo.
Ukugqibela-Ngaphakathi, ukuQala kokuQala (i-LIFO)
I-LIFO ithatha ukuba izinto zokugqibela ezifakwe kwi-shelf zizinto zokuqala ezithengiswayo. Ekugqibeleni, ukuphuma kuqala yindlela efanelekileyo yokusetyenziswa xa iimveliso zakho zingenakonakala okanye zisengozini yokukhawuleza ukuba ingasebenzi. Ngaphantsi kwe-LIFO, xa amaxabiso aphakama, izinto eziphezulu zithengiswa kuqala kwaye iimveliso ezincinci zishiywe kwi-inventory.
Oku kwandisa indleko yenkampani yeempahla ezithengiswayo kunye nokunciphisa imali engenayo yemali, ezo zombini zinciphisa irhafu yerhafu yenkampani .
Le ndlela ye-accounting inventory ayifumani ngokukhawuleza iindleko zokutshintsha i-inventory, enye yezinto ezingenakwenzeka kuzo. Ukongezelela, ayikwazi ukuhambelana nokuhamba kwempahla yangempela.
Masisebenzise imboni ye-petroli njengomzekelo. Masithi ilori leetanki lihambisa ii-2,000 zamafutha e-petroli kwisikhululo seNkonzo ka-Henry ngoMsombuluko kwaye ixabiso ngeli xesha li-$ 2.35 / gallon. NgoLwesibini, ixabiso lentetroli likhuphuke kwaye iloli yeranki ihambisa ii-2,000 zamagoloni ngaphezulu kwintengo ye-$ 2.50 / gallon. Ngaphantsi kwe-LIFO, isitulo se-petroli siya kubela i-$ 2.50 / i-gallon i-petroli kwiindleko zeeMpahla ezithengiswayo kunye ne-asele eyi-2.35 / i-gallon i-petroli iya kusetyenziswa ukubala ukubaluleka kwe-inventory ekupheleni kwexesha lokuphendula.
Okokuqala-Okokuqala, UkuQala kokuQala (FIFO)
I-FIFO, ngakolunye uhlangothi, ithatha ukuba izinto zokuqala ezifakwe kwi-shelf zizinto zokuqala ezithengiswayo, ngoko iimpahla zakho ezindala zithengiswa kuqala. Le nkqubo isetyenziswa ngokubanzi ngamashishini anesistim eso esitshabalalayo okanye ngokubhekiselele ekugqibeleni. Ukuba amaxabiso akhuphuka, i-FIFO iya kukunika iindleko eziphantsi zeempahla ezithengiswayo ngenxa yokusebenzisa izinto zakho ezindala, ezithengi kuqala. Umgca wakho ophantsi uzakujonga bhetele kubhanki bakho kunye nabasomali-mali, kodwa umthwalo wakho werhafu uza kuba phezulu kuba unenzuzo ephezulu. Ngenxa yokuba i-FIFO ibonisa iindleko zokuthengwa kwangoku, ngokuqhelekileyo ibonisa ngokuchanekileyo iindleko zokutshintsha.
Ukubuyela kumzekelo wecandelo le-petroli, phantsi kwe-FIFO, isitulo se-petroli siza kubela i-$ 2.35 / gallon ye-petroli kwiindleko zeeMpahla ezithengiswayo kwaye i-$ 2.50 / gallon i-petroli eseleyo iya kusetyenziswa ukubala ixabiso le-inventory ekupheleni kwexesha lokuphendula .
Ingxelo yezeMali iingxaki ngeLIFO
Ukuba inkampani yakho iqala ukuthengisa intengiso ngokukhawuleza kunokuba ithathe indawo, ukubalwa kwe-LIFO kungavelisa umphumo wemathematika ongasayi kubonisa ngokuchanekileyo oko kwenzekayo kwihlabathi lenene.
Xa usebenzisa ii-accounting ze-LIFO kumxholo wokuhla kwe-inventory, i-balance sheet yakho ngokukhawuleza iza kuthwala ubuncinane kwiimeko zakho zezimali ngenxa yokuba iindleko zakho zakutshanje zibe yiindleko zangempela zeempahla ezithengiswayo. Kodwa njengoko ulwahlulo lwenqabileyo, uqala ukuthengisa izinto ezifunyenwe ngokukhawuleza ngexesha elithile ngaphambili. Ezi ndleko zangaphambili zikhona kwi-akhawunti ye-inventory. Isiphumo kukuba ibhalansi ye-asethi ebhaliweyo ayinxulumene neendleko zeempahla kwixabiso langoku.
I-accounting account isengxenye enye yolawulo lwenkampani yotyalo-mali lwazo, kodwa ebalulekileyo.