Accounting f
o
r
I
n
v
e
n
t
o
r
y
and Cost o
f
Goods S
o
l
d
(Chapter 6
)
在庫と売上原価の会計(第 6章)
1
.
P
e
r
i
o
d
i
c
I
n
v
e
n
t
o
r
y
System
棚卸計算法
2
.
P
e
r
p
e
t
u
a
l
I
n
v
e
n
t
o
r
y
System
第
6
章
産
正
に物品販売を行なう会社での会計の大きな費用項目である売よ原価を、資
共に簡単に紹介する
。
特に棚卸計算方を採用している場合は一種の修
なる
。
在庫の評価方法等のより高度な会計方式は
“
AdvancedFinance
&
Accounting
"
でカバー
•
6
-
1
P
e
r
i
o
d
i
c
I
n
v
e
n
t
o
r
y
System
In a merchandising company
，
inventories are goods held for sale in the ordinary course of business. Thus， in a grocery store，甘heinventory is the groceries; in anoffice supply store
，
the Inventory IS the paper，
pencl￨s，
folders，
staplers，
and otheroffice supplies being sold. No matter what the nature of the inventory is
，
it is an asset，
usually a major one，
and it appears on the balance sheet as such- A company may use one of two systems for the record keeping of inventories: periodic or perpetual
- Both systems use an account called Merchandise Inventory (or simply inventory)
- Periodic system does not use this account during the accounting period. Purchases are debited to the Purchase account
- There is no account used during the period called Cost of Goods Sold， and this important figure is determined by the following computation
Cost of Goods Sold = beginning inventory + net purchases -ending inventory - In the above formula， f ti here was no beginning inventory， nor ending inventory;
Cost of Goods Sold = net purchases
Periodic Inventorx
む
stemでは商品在庫
(
後で販売する目的がある
。
英文では
Merchandise
としり冨葉に注意すること
。
)
を購入する時!こ
Drに
Purchaseアカウントを使
6
-
1
P
e
r
i
o
d
i
c
I
n
v
e
n
t
o
r
y
System (
2
)
卸計算法(
2)
• Text book example
Beginning inventory wョs$4口口 (Normal Balance
=
Dr. Inventory 400)Net purchase during the peirod was $2，600
Ending inventory was $700
• Journal entry for net purchases Dr. Purchase
C.rCash (or Accounts Payable)
• Adjusting entries Dr. Purchase C. Br e羽inninginventory Dr. Ending invent口ry C. Purr chases 2，600 2.600 400 400 700 700
6
-
1
P
e
r
i
o
d
i
c
I
n
v
e
n
t
o
r
y
System (
2
)
卸計算法(
2)
• Text book example
Beginning inventory wョs$4口口 (Normal Balance
=
Dr. Inventory 400)Net purchase during the peirod was $2，600 Ending inventory was $700
• Journal entry lor net purchases
Dr. Purchase
C.rCash (or Accounts Payable)
• Adjusting entries
Dr. Purchase
Cr. Be羽inninginventory
Dr. Ending invent口ry
C. Purr chases
• Partial income statement appears as follows Sales
Cost 01 Goods Sold
Merchandise inventory， Jan. 1
Purchases Total rnerchandise avaliable lorsales Less: rnerchandise inventory， Dec. 31 Cost 01 G口odsSold 2，600 2.600 400 400 700 700 400 2，600 3.000 700 XX，XXX 2.300
6
-
2
P
e
r
p
e
t
u
a
l
I
n
v
e
n
t
o
r
y
System
継続記録法
Under the perpetual system，
the merchandising inventory account i
s
very
a
c
t
i
v
e
during the p
e
r
i
o
d
.
- I
n
v
e
n
t
o
r
y
account i
s
d
e
b
i
t
e
d
f
o
r
purchases and c
r
e
d
i
t
e
d
f
o
r
s
a
l
e
s
(
a
t
c
o
s
t
，
n
o
t
s
e
l
l
i
n
g
p
r
i
c
e
)
- No purchases account i
s
necessary
，
and t
h
e
r
e
i
s
Cost o
f
Goods Sold account
- U
n
l
i
k
e
t
h
e
p
e
r
i
o
d
i
c
i
n
v
e
n
t
o
r
y
system
，
no c
l
o
s
i
n
g
e
n
t
r
i
e
s
t
o
update t
h
e
merchandise i
n
v
e
n
t
o
r
y
a
t
p
e
r
i
o
d
-
e
n
d
a
r
e
n
o
t
necessary
Perpetual Inventory System
では
(Merchandise)
Inv
:
i
mtory
アカウン
を
Comparative example o
f
two i
n
v
e
n
t
o
r
y
systems
棚卸資産の
2
つの記録方法の比較例
Periodic System Perpetual System For Purchases Dr. Purchases 20，000 Dr.lnventory 20，000
Cr. Cash 20，000 Cr. Cash
For Cost of Goods Sold No entry Dr. Cost of Goods Sold 40，000
Cr.lnventory
For Sales Dr. Accounts receivable 50，000 Dr. Accounts receivable 50，000 Cr. Sales 50，000 Cr. Sales Closing entries Dr. Purchases 80，000 No entry Cr. Inventory 80，000 Dr.lnventory 60，000 Cr. Purchases 60，000 20，000 40，000 50，000
Cash (May) Beg. Ba.l100
200
End. Ba.l150
Accounts Receivable
150 Beg. Bal + (櫛売り) 一(売掛金の 回収) End. Bal ヨ U E u h 同一旬 h u -E u
a
一
V F一
ヨ u -D ﹃ -S 司 lt
-n H -HM-o
-c
-c
-A一
200 一 (買掛金の 支払い)+
(掛けで購 入 ) End. Bal Inventory 100 Beg. Bal + (商品の購 入 ) End. Bal 一(商品の出 荷 原 価) Inventory Beginning 1，
000+
(Purchase) 20，
000 (Cost of Goods) Ending -15，
000 6，
000Ending Inventory
=
Beginning Inventory+ Purchase -Cost of Goods SoldCost of Goods Sold
