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[BAFS] Goods in transit 問題

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Goods in transit 問題

Question: the purchases invoices were amounted to 103500. All goods were received except one order costing 9600 was still in transit.

Should $9600 include in inventory? why?
Thanks a lot!



   

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引用:
原帖由 yker 於 18-3-2016 04:22 PM 發表
Question: the purchases invoices were amounted to 103500. All goods were received except one order costing 9600 was still in transit.

Should $9600 include in inventory? why?
Thanks a lot!


...
睇terms,題目有冇講係 FOB shipping point?

Reference: http://www.accountingcoach.com/blog/what-are-goods-in-transit

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The question does not state. Is goods in transit included in inventory under dse?



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引用:
原帖由 yker 於 22-3-2016 11:24 AM 發表
The question does not state. Is goods in transit included in inventory under dse?



DSE其實唔應該考呢個位(可能題目想考sales or return basis,但字眼上應該用accept 而非用goods in transit),
課程冇教學生分 FOB Shipping point / Destination

基於DSE 考periodic inventory system,我會咁樣處理:
Periodic inventory system 既存貨係點算(Physical count) 得出。

Still in transit 即點算存貨時不會點倒呢批貨,因此不計入存貨。

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Thx



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