If you sell products at your business, you likely have some form of inventory. Knowing how much inventory you have on hand, as well as how much you need to have in stock, is a crucial part of running your business. To help keep track of inventory, you need to learn how to record inventory journal entries.
库存概述
在我们深入研究库存之前，让我们简要回顾什么是库存以及它的工作原理。
存货也称为股票，是您商业商店最终出售的所有商品和材料。库存包括以下内容：
- 项目
- 商品
- 商品
- 原料
- 补给品
您的企业库存包括用于创建成品，生产过程中的物品和成品的原材料。
库存可能很昂贵，尤其是如果您的业务容易库存损失，或者库存收缩。如果物品或产品损坏，到期或被盗，可能会发生库存损失。
Perpetual and periodic inventory options
When it comes to inventory accounting entries, you have a few options:
- 永久清单
- Periodic inventory
- 两种方法的混合物
永久清单是一种会计方法，可通过计算机点（POS）系统记录出售或购买库存。借助永久清单，您可以定期更新库存记录，以避免问题，例如用完库存或销售物品。
永久库存系统可以不断地跟踪您的库存平衡。而且，当您收到或出售库存时，它会自动更新。更不用说，购买和退货立即记录在您的库存帐户中。
On the other hand, periodic inventory relies on a physical inventory count to determine cost of goods sold and end inventory amounts. With periodic inventory, you update your accounts at the end of your accounting period (e.g., monthly, quarterly, etc.).
库存期刊条目
Now onto the part you’ve all been waiting for: recording an inventory journal entry.
您的库存是一种资产。资产是物理或非物理属性，可为您的业务增值。如您现在所知，借方和积分对每种帐户的影响都不同。资产通过借方增加，信用额减少。
要在制作库存日记帐分录时参考，请查看此图表：
在录制库存日记帐条目时，有许多帐户可以发挥作用。您可能会在书籍中录制库存交易时可能认识到一些：
- 库存（当然）
- 帐户s Payable
- Cost of Goods Sold
- 原材料清单
- 商品存货
- Work-in-process Inventory
- 成品库存
Keep in mind that the above accounts are not all-inclusive. Depending on your transactions and books, your accounts may look or be called something different.
库存期刊输入示例
Let’s take a look at a few scenarios of how you would journal entries for inventory transactions.
库存购买期刊条目
假设您以信用额购买了价值$ 1,000的库存。借记您的库存帐户$ 1,000来增加它。然后，将您的应付账户信用额，以表明您欠$ 1,000。
| Date | 帐户 | 借方 | Credit |
|---|---|---|---|
| xx/xx/xxxx | 存货 | 1,000 | |
| 帐户s Payable | 1,000 |
现在，假设您使用现金而不是信用购买了库存。您的日记条目看起来像这样：
| Date | 帐户 | 借方 | Credit |
|---|---|---|---|
| xx/xx/xxxx | 存货 | 1,000 | |
| 现金 | 1,000 |
Because your Cash account is also an asset, the credit decreases the account.
制造产品
查看使用您购买的库存制造产品时需要制作的库存期刊条目。为此，请记录三个单独的日记帐分录。
原料
现在，假设您以信用额购买了500美元的原材料来创建您的产品。借记您的原材料库存帐户以显示库存的增加。并且，将您的账款账户信用$ 500。
| Date | 帐户 | 借方 | Credit |
|---|---|---|---|
| xx/xx/xxxx | 原材料清单 | 500 | |
| 帐户s Payable | 500 |
Work-in-process
收到原材料后，您最终将使用它们来创建产品。发生这种情况时，将其记录在您的书中。
为了证明原材料已转移到了制作阶段，请借记您在制处的库存帐户以增加它，并以信用额度减少原材料库存帐户。
| Date | 帐户 | 借方 | Credit |
|---|---|---|---|
| xx/xx/xxxx | Work-in-process Inventory | 500 | |
| 原材料清单 | 500 |
Finished goods
Finally, when you finish the product using the raw materials, you need to make another journal entry.
借方your Finished Goods Inventory account, and credit your Work-in-process Inventory account.
| Date | 帐户 | 借方 | Credit |
|---|---|---|---|
| xx/xx/xxxx | 成品库存 | 500 | |
| Work-in-process Inventory | 500 |
准备出售的物品
准备出售的物品时，将其从成品库存转移到出售商品成本，以将其从库存转移到费用。
借记您已出售帐户的商品成本并将您的成品库存帐户借记以显示转移。
| Date | 帐户 | 借方 | Credit |
|---|---|---|---|
| xx/xx/xxxx | Cost of Goods Sold | 500 | |
| 成品库存 | 500 |
现金sale
When you sell to a customer, you’re getting rid of inventory. So, you need to record it.
说一个客户以现金形式支付的产品。借方your Cash account to record the increase in cash. To account for how much the item cost you to make, debit your Cost of Goods Sold account. You also need to credit your Revenue account to show an increase from the sale, and credit your Inventory account to reduce it. Your journal entry should look something like this:
| Date | 帐户 | 借方 | Credit |
|---|---|---|---|
| xx/xx/xxxx | 现金 | 500 | |
| Cost of Goods Sold | 300 | ||
| 收入 | 500 | ||
| 存货 | 300 |
记录书籍中的库存日记帐分录并不一定是一个痛苦的过程。爱国者的在线会计软件使记录收入和费用变得轻而易举，因此您可以重返业务。今天免费尝试！
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