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[BAFS] BAFS Net realisable vlue

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BAFS Net realisable vlue

ce 1997 q8Goods costing $900 were damaged and it would cost $300 to restore them to a
saleable condition. There would be no change in the selling price obtainable.


我想問除左改closing inventory
如果真係俾左300蚊去restore d goods
Cr Cash $300
Dr entry會係咩?

thanks!
   

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Dr-Closing inventory $300Cr-Cash/Bank $300
Dr-P/L closing inventory $120
Dr-P/L expenses (operation) $300
Cr-Closing inventory $420

[ 本帖最後由 Evitawong 於 2015-5-6 09:29 PM 編輯 ]

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Cuz NRV=RV - expenses necessary to make it saleable
From the equation, we can see that the $300 restoring cost would reduce the NRV
which is the value of inventory
So dr Inventory/CoGS (depends on the scenario)

P.s. The debit entry should be inventory but not 'closing' inventory, as the value of the latter is just obtained by physical stocktaking

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引用:
原帖由 whyyyhk 於 2015-5-6 07:54 PM 發表
ce 1997 q8Goods costing $900 were damaged and it would cost $300 to restore them to a
saleable condition. There would be no change in the selling price obtainable.


我想問除左改closing inventory
...
=> Dr Repair Expenses   $300
          Cr Cash                             $300

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