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Acct1501 Tut 8 Hw
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ACCT1501 TUT8 DQ 9.2 – How is COGS determined: a) Perpetual – Under a perpetual system w!ene"er a sales o##urs COGS is re#orded immediately $) Periodi# – Under a periodi# system t!e total o% COGS is re#orded at t!e end o% t!e period P 9.2 &. a) Perpetual in"entory 'ro( td Dr *n"entory Cr +,# paya$le &2- --- &2- --- Dr +,# re#ei"a$le Cr Sales re"enue 2&- --- 2&- --- Dr COGS Cr *n"entory & - --- & - --- Dr Operatin( e/pense Cr Cas! 01 --- 01 --- Dr *n"entory s!orta(e Cr *n"entory 2-- 2-- Dr P Summary Cr COGS Cr Operatin( e/pense Cr *n"entory s!orta(e Dr Sales 3e"enue Cr P summary &41 2-- 2&- --- & - --- 01 --- 2-- 2&- --- Dr P Summary Cr 3etained Pro5ts 0 6-- 0 6-- $) Periodi# 'ro( td Dr COGS Openin( *n"entory Cr *n"entory - --- - --- Dr *n"entory Cr COGS Closin( in"entory &9 6-- &9 6-- Dr *n"entory Cr +,# paya$le &2- --- &2- --- Dr +,# re#ei"a$le Cr Sales re"enue 2&- --- 2&- --- Dr Operatin( e/pense Cr Cas! 01 --- 01 ---
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Transcript of Acct1501 Tut 8 Hw
ACCT1501 TUT8 DQ 9.2 How is COGS determined:a) Perpetual Under a perpetual system, whenever a sales occurs, COGS is recorded immediatelyb) Periodic Under a periodic system the total of COGS is recorded at the end of the periodP 9.21. a) Perpetual inventoryFrog Ltd
Dr Inventory Cr A/c payable120 000120 000
Dr A/c receivable Cr Sales revenue210 000210 000
Dr COGS Cr Inventory 140 000140 000
Dr Operating expense Cr Cash 35 00035 000
Dr Inventory shortage Cr Inventory200200
Dr P & L Summary Cr COGS Cr Operating expense Cr Inventory shortage
Dr Sales Revenue Cr P & L summary 175 200
210 000140 00035 000200
210 000
Dr P & L Summary Cr Retained Profits34 80034 800
b) PeriodicFrog Ltd
Dr COGS Opening Inventory Cr Inventory40 00040 000
Dr Inventory Cr COGS Closing inventory19 80019 800
Dr Inventory Cr A/c payable120 000120 000
Dr A/c receivable Cr Sales revenue210 000210 000
Dr Operating expense Cr Cash35 00035 000
Dr P & L Summary Cr Purchases Cr Operating expense Cr COGS Opening195 000120 00035 00040 000
Dr Sales revenueDr COGS Closing Cr P & L summary210 00019 800
229 800
Dr P & L Summary Cr Retained Profits34 80034 800
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