怀尔德《会计学原理》19版答案 (6)
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hawai Chapter 6
Inventories and Cost of Sales
QUICK STUDIES
Q uick Study 6-1 (25 minutes)
a. FIFO
Date Goods Purchased Cost of Goods Sold Inventory Balance
1/ 1 320 @ $6.00 = $1,920
1/ 9 85 @ $6.40 320 @ $6.00
= $2,464
85 @ $6.40
1/25 110 @ $6.60 320 @ $6.00
85 @ $6.40 = $3,190
110 @ $6.60
1/26 320 @ $6.00 = $1,92045 @ $6.40
= $1,014
40 @ $6.40 = 256110 @ $6.60
360 $2,176
b. LIFO
Date Goods Purchased Cost of Goods Sold Inventory Balance
1/ 1 320 @ $6.00 = $1,920
1/ 9 85 @ $6.40 320 @ $6.00
= $2,464
85 @ $6.40
1/25 110 @ $6.60 320 @ $6.00
85 @ $6.40 = $3,190
110 @ $6.60
1/26 110 @ $6.60 = $ 726155 @ $6.00 = $ 930
85 @ $6.40 = 544
165 @ $6.00 = 990
360 $2,260
c. Weighted Average
Date Goods Purchased Cost of Goods Sold Inventory Balance
1/ 1 320 @ $6.00 = $1,920 1/ 9 85 @ $6.40 320 @ $6.00
85 @ $6.40 = $2,464
(avg. cost is $6.084*)
1/25 110 @ $6.60 320 @ $6.00
©McGraw-Hill Companies, 2009 Solutions Manual, Chapter 6 329
85 @ $6.40 = $3,190
110 @ $6.60
(avg. cost is $6.194*)
1/26 360 @ $6.194 = $2,230*155 @ $6.194 = $ 960* *rounded
Alternate solution format
(a) FIFO: 110 @ $6.60 = $ 726
45@ $6.40 = 288
155 $1,014Ending inventory cost
(b) LIFO:155 @ $6.00 = $ 930Ending inventory cost
(c) Weighted average:
320 @ $6.00 = $1,920
85 @ $6.40 = 544
110@ $6.60 = 726
515 $3,190Cost of goods available for sale
$3,190/515 = $6.194 (rounded) weighted average cost per unit
155 units @ $6.194 = $ 960 Ending inventory cost (rounded)
©McG
330
Q uick Study 6-2 (10 minutes)
Beginning inventory.....................................10 units @ $28 $ 280
Plus 1st week purchase.......................................10 units @ $30 300
2nd week purchase......................................10 units @ $31 310
3rd week purchase.......................................10 units @ $32 320
4th week purchase.......................................10 units @ $34 340
Units Available for sale................................50 units
Cost of Goods Available for Sale................$1,550
Q uick Study 6-3 (25 minutes)
a. FIFO
Date Goods Purchased Cost of Goods Sold Inventory Balance
12/ 7 10 @ $ 9 = $ 90 10 @ $ 9 = $ 90
12/14 20 @ $10 = $200 10 @ $ 9
20 @ $10 = $290
12/15 10 @ $ 9 12 @ $10 = $120
8 @ $10 = $170
12/21 15 @ $12 = $180 12 @ $10
= $300
____ 15 @ $12
$170
b. LIFO
Date Goods Purchased Cost of Goods Sold Inventory Balance
12/ 7 10 @ $ 9 = $ 90 10 @ $ 9 = $ 90
12/14 20 @ $10 = $200 10 @ $ 9
20 @ $10 = $290
12/15 18 @ $10 = $180 10 @ $ 9
2 @ $10 = $110
12/21 15 @ $12 = $180 10 @ $ 9
2 @ $10 = $290
____ 15 @ $12
$180
©McGraw-Hill Companies, 2009 Solutions Manual, Chapter 6 331