| 摘要 |
In a method of maintaining a general ledger and a computerized inventory accounting system utilizing a perpetual average inventory valuation, an inventory sales transaction is posted to the general ledger having a first amount that corresponds to a first rate for items in inventory. Next, an inventory purchase transaction is posted to the general ledger after the posting of the inventory sales transaction that result in a change in the first rate of the inventory sales transaction. Finally, an adjustment value corresponding to a change in the first amount due to the change in the first rate is calculated and a corrected transaction having the adjustment value is posted to the general ledger. |
