對外經貿會計專業相關資料(英文版)(ppt 82頁)

對外經貿會計專業相關資料(英文版)內容提要：
Taking a Physical Inventory：
In order to ensure the accuracy of their perpetual records, most businesses take a complete physical count of the merchandise on hand at least once a year.
Closing Entries in a Perpetual Inventory System：
Close Revenue accounts (including Sales) to Income Summary.
Close Expense accounts (including Cost of Goods Sold) to Income Summary.
Close Income Summary account to Retained Earnings.
Close Dividends to Retained Earnings.
Computing Cost of Goods Sold in a Periodic Inventory System：
The year-end inventory is determined by taking a complete physical count of the merchandise on hand
Beginning inventory Cost of goods available
+ Purchases for sale
- Ending inventory
= Cost of goods sold

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