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所在平台: Udemy |
课程主页: https://www.udemy.com/course/accounting-for-purchase-and-sale-of-inventory/
课程评论：没有评论
这门Coursera课程“商品库存的采购与销售会计” 专注于零售企业的库存会计处理。课程将深入分析库存的采购和销售交易，涵盖增值税和实物盘存等关键实践。 **课程重点包括：** * **FOB（Free On Board）条款解析：** 解释不同FOB点的会计差异。 * **付款折扣处理：** 学习如何处理采购和销售中的付款折扣。 * **多步式利润表：** 介绍如何扩展利润表以包含零售企业所需的额外信息。 * **会计辅助账户：** 学习使用和理解“抵减账户”（contra-accounts）的会计工具。 通过本课程，学习者将全面掌握商品库存相关的各项会计核算方法。
In this course, the accounting for inventory in merchandising companies is presented. Both the purchase and sales sides of the transactions will be analyzed, along with sales tax and physical inventory practices. Differences in accounting for both Free On Board (FOB) points will be explained along with dealing with payment discounts. The Income Statement is expanded to a Multi-Step Income Statement to accommodate the additional information needed to be presented by a merchandising company. Additionally, contra-accounts are added to the list of accounting tools.
