اعلان -->

المدونة المحاسبية الاولى (احمد دحان)

بما تحتويه من مئات المراجع المحاسبية والادارية وكذلك المحاضرات المكتملة والدورات والدروس التي جميعها مجاني ومكتمل ، اسعى انا احمد دحان الى ان تكون هذه المدونة ( وكذلك قناتي المحاسبية التعليمية - قناة على اليوتيوب)رافد لكل المحاسبين والاداريين ورجال الاعمال، وطلاب المحاسبة ، كما اود الاشارة الى ان جميع المراجع في المدونة يتم اختيارها بعناية ويتم رفعها الى المدونة عبر جوجل درايف ليسهل على الجميع تحميلها.

اعلان

الصفحة الرئيسية المدونة المحاسبية الاولى المقالات المحاسبية جرد المخزون كورس التسويات الجردية

المخزون السلعي مكوناته انظمة الرقابة

21 يونيو 2017

خط المقالة

المخزون السلعي مكوناته انظمة الرقابة

أولا الايراد - صافي المبيعات

صافي المبيعات

عبارة عن اجمالي المبيعات الظاهر في ميزان المراجعة

مخصوما منها

مردودات المبيعات من و واقع ميزان المراجعـة

مسموحات المبيعات من و واقع ميزان المراجعة

الخصم المسموح به من و واقع ميزان المراجعــة

اما تكلفة البضاعة المباعة

يتم الحصول على تكلفة المبيعات في طريقة الجرد الدوري بسهولة بموجب المعادلة :-

تكلفة المبيعات = مخزون اول المدة + صافي المشتريات – مخزون اخر المدة

توضيح تحليلي

صافي المشتريات = المشتريات +مصاريف المشتريات-مردودات المشتريات -مسموحات المشتريات-الخصم المكتسب

اما تكلفة المبيعات في المنشآت التجارية والتي تعتمد طريقة الجرد المستمر فإن تكلفة المبيعات ترصد اول بأول اذ ان اذونات الصرف المخزني هي البضاعة

لللحصول على رابط عمليات المخزون انقر هنا

لللحصول على رابط عمليات المخزون انقر هنا

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