F2课程第六章

(b) inventory master file : contain (updated) details for every category of inventory
may also hold details of inventory movements over a period
batch system：transactions will be grouped and input in one operation on-line system：inventory records are constantly up to date
PART B
Cost accounting techniques
成本会计技术
Chapter 6: Accounting for materials Chapter 7: Accounting for labour Chapter 8: Accounting for overheads Chapter 9: Absorption and marginal
2.2 Purchase requisition 请购单
The stores department issues a purchase requisition which is sent to the purchasing department, authorising the department to order further inventory
accounts
3. The storage of raw materials
3.1 Objectives of storing materials
2.4 Quotations 报价单
May have to obtain a number of quotations if either a new inventory line is required, the existing supplier's costs are too high or the existing supplier no longer stocks the goods needed. Trade discounts (reduction in the price per unit given to some customers) should be negotiated where possible.
Sent to purchasing department.
Authorised signature：
2.3 Purchase order (PO，订货单，订单)
The purchasing department draws up a purchase order which is sent to the supplier. Copies of the purchase order must be sent to the accounts department (财务部门)and the storekeeper (仓库保 管员）(or receiving department).
purchasing
Purchase order 订货单
Purchase requisition 请购单
Stores
Materials
requisition note
请料单
Materials
returned note
Cost centre 退料单
supplier
Delivery note 交货单
Goods received note收货单
unnecessary expenses.
low quality materials will cause the end product low quality, which may impact on reputation with consumers.
2. The ordering, receipt and issue of raw materials 2.1 Ordering (订购） and receiving materials （接收）
2.6 Goods received note (GRN) 收货单，验收单
• The storekeeper prepares a goods received note (GRN), sent to the accounts department.
• The supplier‘s invoice (发票) is checked against the purchase order (订购单) and GRN (收货单), and the necessary steps are taken to pay the supplier.
Every movement of material should be documented in order that a proper physical record is kept and the correct entries can be entered in the ‘books’of the company.
• The invoice may contain detailed discounts information, such as trade discounts, quantity discounts and settlement discounts (结算折扣）.
2.7 Materials requisition note 请料单
Material returns must also be documented on a materials returned note.
2.9 Computerised inventory control systems
(a) Data must be input into the system. (i)Transfers between different categories of inventory (ii) Despatch (发送), items of finished goods to customers (iii) Adjustments to inventory records when physical inventory count differs from the inventory records
(c) The system will generate outputs, include: (i) Hard copy records, e.g: printed GRN (ii) Output on a VDU screen in response to an enquiry,
e.g a particular inventory level, particular transaction). (iii) Various printed reports: inventory movement reports, listings of GRNs, despatch notes and so forth.
Reasons for inventory control • Holding costs may be expensive. • Production will be disrupted if we run out of raw materials. • Unused inventory with a short shelf life may incur
This document must record not only the quantity of goods issued, but also the cost centre or the job number for which the requisition is being made.
2.8 Materials transfers and returns 材料转移和退料单
Purchase requisition
No. Department/ job number： Suggested Supplier：
Req. Date
Requested by:
Latest date required:
quantity
Code number
description
Estimated cost
pricing)
1.What is inventory control
1.1 Introduction Inventory control includes the functions of inventory ordering and purchasing, receiving goods into store, storing and issuing inventory and controlling levels of inventory.
costing Chapter 10: Job, batch and service costing Chapter 11: Process costing Chapter 12: Process costing, joint products
and by -products Chapter 13 Alternative costing principles
Chapter 6
Accounting for materials
Topic list
1. What is inventory control? 2. The ordering, receipt and issue (发放) of
raw materials 3. The storage of raw materials 4. Inventory control levels 5. Accounting for material costs 6. Inventory valuation 7. FIFO (first in, first out) 8. LIFO (last in, first out) 9. AVCO (cumulative average weighted