Difference between revisions of "Inventory: Understanding Average Cost"
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Similar to the case where items were positive, the impact of matching Negative and Postive record have no net effect even when the accumlative qty goes negative: | Similar to the case where items were positive, the impact of matching Negative and Postive record have no net effect even when the accumlative qty goes negative: | ||
{| class="wikitable" | {| class="wikitable" | ||
| − | ! TxType !! EFFCTV QTY !! ACCUMQTY !! COST | + | ! TxType !! EFFCTV QTY !! ACCUMQTY !! COST !! ACCUMBAL !! AVGCOST |
|- | |- | ||
| − | | B || 100 || 100 || 15 | + | | B || 100 || 100 || 15 || 1500 || 15 |
|- | |- | ||
| − | | S || -50 || 50 || 15 | + | | S || -50 || 50 || 15 || 750 || 15 |
|- | |- | ||
| − | | I || 10 || 60 || 20 | + | | I || 10 || 60 || 20 || 950 || 15.83333333 |
|- | |- | ||
| − | | S || -200 || -140 || 15.83333333 | + | | S || -200 || -140 || 15.83333333 || -2216.666667 || 15.83333333 |
|- | |- | ||
| − | | S || 200 || 60 || 15.83333333 | + | | S || 200 || 60 || 15.83333333 || 950 || 15.83333333 |
|- | |- | ||
| − | | I || 10 || 70 || 20 || 200 | + | | I || 10 || 70 || 20 || 200 || 16.42857143 |
|} | |} | ||
| width="50%" valign="top" | | | width="50%" valign="top" | | ||
| Line 112: | Line 112: | ||
If a purchase comes between a negative sale and reversal, the ending avg. cost is impacted, but this is still perfectly acceptable and correct handling for the data given. | If a purchase comes between a negative sale and reversal, the ending avg. cost is impacted, but this is still perfectly acceptable and correct handling for the data given. | ||
{| class="wikitable" | {| class="wikitable" | ||
| − | ! TxType !! EFFCTV QTY !! ACCUMQTY !! COST | + | ! TxType !! EFFCTV QTY !! ACCUMQTY !! COST !! ACCUMBAL !! AVGCOST |
|- | |- | ||
| − | | B || 100 || 100 || 15 | + | | B || 100 || 100 || 15 || 1500 || 15 |
|- | |- | ||
| − | | S || -50 || 50 || 15 | + | | S || -50 || 50 || 15 || 750 || 15 |
|- | |- | ||
| − | | I || 10 || 60 || 20 | + | | I || 10 || 60 || 20 || 950 || 15.83333333 |
|- | |- | ||
| − | | S || -200 || -140 || 15.83333333 | + | | S || -200 || -140 || 15.83333333 || -2216.666667 || 15.83333333 |
|- | |- | ||
| − | | I || 10 || -130 || 20 || 200 | + | | I || 10 || -130 || 20 || 200 || 15.51282051 |
|- | |- | ||
| − | | S || 200 || 70 || 15.51282051 | + | | S || 200 || 70 || 15.51282051 || 1085.897436 || 15.51282051 |
|} | |} | ||
|} | |} | ||
Revision as of 18:47, 25 October 2023
Simple Case
Inventory Simple Case - Avg Cost IS impacted by Sequence!!!
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Inventory With Reversal - All Positive
Inventory with a sale reversal, but keeping it positive! All good, but sequence matters
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Here, a purchase receipt comes between the +Reversal and -Sale record.
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Here, The +Reversal comes immediatelyh before the -Sale record.
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If sale and reversal are together - it doesn't matter the sequence!
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Inventory With Sale/Reversal - Gets Negative
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Similar to the case where items were positive, the impact of matching Negative and Postive record have no net effect even when the accumlative qty goes negative:
|
If a purchase comes between a negative sale and reversal, the ending avg. cost is impacted, but this is still perfectly acceptable and correct handling for the data given.
|
