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Stok Maliyetleme YntemleriPeriyodik Sistem Aada, Weaver Corp.'un 2017 yl iin bir envanter satn alma...

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Finance

Stok Maliyetleme YntemleriPeriyodik Sistem

Aada, Weaver Corp.'un 2017 yl iin bir envanter satn alma program yer almaktadr:

Birimler Birim maliyet
Balang envanteri 5.000 10 dolar
Satn almak:
4 ubat 3.000 9
12 Nisan 4.000 8
10 Eyll 2.000 7
5 Aralk 1.000 6

Yl boyunca Weaver, her biri 12 dolardan 12.500 birim satt. Satlan maln maliyeti ve vergiler dndaki tm giderler 20.000 $ tutarndadr. Vergi oran %30'dur.

Periyodik bir envanter sistemi varsayarak aadaki yntemin her biri altnda satlan maln ve dnem sonu envanterinin maliyetini hesaplayn:

Stok Maliyetleme Yntemi Biti Envanteri Satlan maln maliyeti
Arlkl ortalama $ $
FIFO
LIFO

2. yntemin her birine gre gelir tablosu hazrlayn.

Dokuma irketi
Gelir Tablosu
31 Aralk 2017 Tarihinde Sona Eren Yl in
Arlkl ortalama FIFO LIFO
$ $ $
$ $ $
$ $ $
$ $ $

3. Weaver'n 2017'de en az vergi demesi iin hangi yntemi nerirsiniz?

4. Weaver, envanter birim maliyetlerinin 2018 boyunca artacan ngrrse, vergilerini drmek iin 2017'de nerdiiniz yntemden 2018'de baka bir ynteme geebilecek mi?

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