salam semua.
ana dimaklumkan, isteri mushrif(ustaz) ana telah mendapat kebenaran untuk anjur kelas di masjid sultan azlan.
khas untuk muslimah sahaja. pensyarah dan pelajar sangat dialu2kan
pelajaran adalah.
1> kuliah 7 minit. (membincangkan topik2 pilihan) contoh kewajipan mempelajari alquran sunnah
2> belajar alquran secara harfiah (terjemahan perkataan demi perkataan untuk mengetahui maksud ayat, perkataan dan secara langsung dapat memahami grammer(tajuid)
3> kerangka ajaran islam sebagaimana rujukan alquran sunnah
4> membetulkan pemikiran umat. (ada kalangan umat ideologinya metarialist, sosiolist entah lah ana tak brapa reti) kelas ini akan mengembalikan kita kepada pemikiran ideologi islam.
sila hubungi ana untuk keterangan lanjut. seluruh umat makhluk manusia wanita sangat2 dijemput menyertainya.
masa: belum ditetapkan akan dibincangkan mengikut kesesuaian pelajar. biasanya 2 jam lepas mghrib
tempat. masjid dpn poli
jumlah peserta: booking untuk 50 orang
zainor 0166885564 JMSK
EXERCISE: P4720 – RETAIL OPERATION 2
ReplyDeleteFIFO VS LIFO INVENTORY CONTROL
ACCOUNTING ITEMS
LIFO
FIFO
• Ending inventory =
Beginning inventory=
RM 12000
• We assume the 13 package sold were the 13 purchased during the year
• We assume we sold 13 of the original RM 600 and had 7 left.
• These three home theatre packages + June + November purchases result in ending inventory of RM 10950
[ ( 7 × RM 600) + ( 8 × RM 500) +
( 5 × RM 550) ]
Net sales
Less: Cost of goods sold
Beginning inventory
Purchases
Goods available
Ending inventory
Cost of goods sold
Gross margin
RM 11700
RM 12000
RM 6750
RM 18750
RM 12000
RM 6750
RM 4950
RM 11700
RM 12000
RM 6750
RM 18750
RM 10950
RM 7800
RM 3900
Note:
Retailers are permitted to change its method of accounting only ONCE.
Total inventory = 20 × RM 600 = RM 12000
Sold = 13 × RM 900 = RM 11700
June purchases = 8 × RM 500 = RM 4000
November purchases = 5 × RM 550 = RM 2750
EXERCISE: P4720 – RETAIL OPERATION 2
ReplyDeleteFIFO VS LIFO INVENTORY CONTROL
LIFO
•Ending inventory =
Beginning inventory=
= RM 12000
FIFO
•We assume the 13 package sold were the 13 purchased during the year
•We assume we sold 13 of the original RM 600 and had 7 left.
•These three home theatre packages + June + November purchases result in ending inventory of RM 10950
[ ( 7 × RM 600) + ( 8 × RM 500) +
( 5 × RM 550) ]
ACCOUNTING ITEMS LIFO FIFO
Net sales
Less: Cost of RM 11700 RM 11700
goods sold
Beginning inventory RM 12000 RM 12000
Purchases RM 6750 RM 6750
Goods available RM 18750 RM 18750
Ending inventory RM 12000 RM 10950
Cost of goods sold RM 6750 RM 7800
Gross margin RM 4950 RM 3900
Note:
Retailers are permitted to change its method of accounting only ONCE.
Total inventory = 20 × RM 600 = RM 12000
Sold = 13 × RM 900 = RM 11700
June purchases = 8 × RM 500 = RM 4000
November purchases = 5 × RM 550 = RM 2750
FROM:
NAME : SARASWATHY A/P KRISHNAN
CLASS: DRM 5
ID NO: 01DRMO8F1035