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会计代写|初级财务会计代写Principles of Financial Accounting代考|Operating Cycle
Merchandising businesses engage in a series of transactions called the operating cycle. Figure 6-1 shows the transactions that make up this cycle. Some companies buy merchandise for cash and sell it for cash, but these companies are usually small companies, such as a produce market or a hot dog stand. Most companies buy merchandise on credit and sell it on credit, thereby engaging in the following four transactions:
- Purchase of merchandise inventory for cash or on credit
- Payment for purchases made on credit
- Sales of merchandise inventory for cash or on credit
- Collection of cash from credit sales
The first three transactions represent the time it takes to purchase inventory, sell it, and collect for it. Merchandisers must be able to do without the cash for this period of time either by relying on cash flows from other sources within the company or by borrowing. If they lack the cash to pay bills when they come due, they can be forced out of business. Thus managing cash flow is a critical concern.
The suppliers that sold the company the merchandise usually also sell on credit and thus help alleviate the cash flow problem by providing financing for a period of time before they require payment (transaction 4). However, this period is rarely as long as the operating cycle. The period between the time the supplier must be paid and the end of the operating cycle is sometimes referred to as the cash gaxp, and more formally as the financing period.
The financing period, illustrated in Figure 6-2, is the amount of time from the purchase of inventory until it is sold and payment is collected, less the amount of time creditors give the company to pay for the inventory. Thus, if it takes 60 days to sell the inventory, 60 days to collect for the sale, and creditors’ payment terms are 30 days, the financing period is 90 days. During the financing period, the company will be without cash from this series of transactions and will need either to have funds available internally or to borrow from a bank.
The type of merchandising operation in which a company engages can affect the financing period. For example, compare Costco’s financing period with that of a traditional discount store chain, Target Corporation:
Costco has an advantage over Target because it holds its inventory for a shorter period before it sells it and collects receivables much faster. Its very short financing period is one of the reasons Costco can charge such low prices. Helpful ratios for calculating the three components of the financing period will be covered in subsequent chapters on inventories, receivables, and current liabilities.
By reducing its financing period, a company can improve its cash flow. Many merchandisers, including Costco, do this by selling as much as possible for cash.
会计代写|初级财务会计代写Principles of Financial Accounting代考|Choice of Inventory System
Another issue in managing a merchandising business is the choice of inventory system. Management must choose the system or combination of systems that best achieves the company’s goals. The two basic systems of accounting for the many items in merchandise inventory are the perpetual inventory system and the periodic inventory system.
Under the perpetual inventory system, continuous records are kept of the quantity and, usually, the cost of individual items as they are bought and sold. Under this system, the cost of each item is recorded in the Merchandise Inventory account when it is purchased. As merchandise is sold, its cost is transferred from the Merchandise Inventory account to the Cost of Goods Sold account. Thus, at all times the balance of the Merchandise Inventory account equals the cost of goods on hand, and the balance in Cost of Goods Sold equals the cost of merchandise sold to customers.
Managers use the detailed data that the perpetual inventory system provides to respond to customers’ inquiries about product availability, to order inventory more effectively and thus avoid running out of stock, and to control the costs associated with investments in inventory.
Under the periodic inventory system, the inventory not yet sold, or on hand, is counted periodically. This physical count is usually taken at the end of the accounting period. No detailed records of the inventory on hand are maintained during the accounting period. The figure for inventory on hand is accurate only on the balance sheet date. As soon as any purchases or sales are made, the inventory figure becomes a historical amount, and it remains so until the new ending inventory amount is entered at the end of the next accounting period.
Some retail and wholesale businesses use the periodic inventory system because it reduces the amount of clerical work. If a business is fairly small, management can maintain control over its inventory simply through observation or by using an offline system of cards or computer records. But for larger businesses, the lack of detailed records may lead to lost sales or high operating costs.
Because of the difficulty and expense of accounting for the purchase and sale of each item, companies that sell items of low value in high volume have traditionally used the periodic inventory system. Examples of such companies include drugstores, automobile parts stores, department stores, and discount stores. In contrast, companies that sell items that have a high unit value, such as appliances or automobiles, have tended to use the perpetual inventory system.
The distinction between high and low unit value for inventory systems has blurred considerably in recent years. Although the periodic inventory system is still widely used, computerization has led to a large increase in the use of the perpetual inventory system. It is important to note that the perpetual inventory system does not eliminate the need for a physical count of the inventory. A physical count of inventory should be taken periodically to ensure that the actual number of goods on hand matches the quantity indicated by the computer records.
财务会计代考
会计代写|初级财务会计代写财务会计原则代考|经营周期
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商品销售企业进行一系列的交易，称为经营周期。图6-1显示了组成这个周期的事务。有些公司以现金购买商品，再以现金出售，但这些公司通常是小公司，如农产品市场或热狗摊。大多数公司赊购商品，赊销商品，因此进行以下四种交易
- 以现金或赊账方式购买商品库存
- 赊账方式购买商品库存
- 以现金或赊账方式销售商品库存
- 从赊账销售中收取现金
前三笔交易表示购买存货、出售存货和收取存货所需的时间。在这段时间内，跟单商必须能够在没有现金的情况下，依靠公司内部其他来源的现金流，或者通过借款。如果他们在账单到期时没有现金支付，他们可能会被迫停业。因此，管理现金流是一个关键问题。向公司出售商品的供应商通常也赊销，从而通过在他们要求付款(交易4)之前提供一段时间的融资来帮助缓解现金流问题。然而，这段时间很少像经营周期那么长。从必须向供应商付款到经营周期结束的这段时间有时被称为现金gaxp，更正式的说法是融资期融资周期，如图6-2所示，是指从购买存货到出售存货并收取货款的时间，减去债权人给公司支付存货的时间。因此，如果出售存货需要60天，出售需要60天收款，债权人的付款期限为30天，则融资期限为90天。在融资期间，该公司将无法从这一系列交易中获得现金，需要在内部获得资金或向银行借款公司所从事的推销业务的类型会影响融资期。例如，将Costco的融资周期与传统折扣连锁店Target Corporation的融资周期进行比较:好市多比塔吉特有优势，因为它在出售前持有存货的时间较短，收款速度也快得多。好市多的融资周期非常短，这也是它能够收取如此低价格的原因之一。关于存货、应收款和流动负债的后续章节将讨论计算融资期间三个组成部分的有用比率通过缩短融资周期，公司可以改善现金流。包括好市多在内的许多商家都是通过尽可能多地出售商品换取现金来做到这一点
会计代写|初级财务会计代写财务会计原则代考|存货制度的选择
管理商品销售业务的另一个问题是存货系统的选择。管理层必须选择最能实现公司目标的系统或系统的组合。商品存货中多项目核算的两种基本制度是永续盘存制和定期盘存制在永续盘存制下，每件物品在买卖时的数量和成本都有连续的记录。在这种制度下，每件商品的成本在购买时被记录在商品库存账户中。当商品售出时，其成本从商品库存账户转移到已售商品成本账户。因此，在任何时候，商品库存账户的余额等于存货成本，而销售成本账户的余额等于销售给客户的商品成本。经理们使用永续盘存系统提供的详细数据来答复客户关于产品可用性的询问，更有效地订购库存，从而避免缺货，并控制与库存投资相关的成本在定期盘存制下，未出售的或手头的存货是定期清点的。这种实际计数通常在会计期末进行。在会计期间不保存手头存货的详细记录。手头存货的数字只有在资产负债表日才准确。一旦进行了任何购买或销售，存货数字就变成了历史金额，并且一直保持到下一个会计期末输入新的期末存货金额为止一些零售和批发企业使用定期盘存制度，因为它减少了文书工作的数量。如果一家企业规模相当小，管理层可以通过观察或使用离线卡片或计算机记录系统来保持对其库存的控制。但对于规模较大的企业来说，缺乏详细的记录可能会导致销售损失或较高的运营成本由于核算每一项商品的买卖的困难和费用，那些大量销售低价值商品的公司传统上使用定期盘存制。这类公司的例子包括药店、汽车配件店、百货商店和折扣店。相比之下，销售单位价值高的产品的公司，如电器或汽车，倾向于使用永续盘存制近年来，库存系统的高和低单位价值之间的区别已经相当模糊。虽然定期盘存制仍然被广泛使用，计算机化已经导致永续盘存制的使用大量增加。需要注意的是，永续盘存制并不排除对存货进行实际清点的需要。存货的实际清点应定期进行，以确保手头货物的实际数量与计算机记录的数量相符
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