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03:39COGS account.
03:41Hindi ko alam bakit ganito,
03:42pero itong COGS account na column,
03:44referring po yan dito sa expense account na field.
03:48Tandaan niyo po yan.
03:50Baka po kasi hanapin niyo yung expense account na field,
03:53hindi niyo makikita dahil ang term niya,
03:55COGS account na column.
04:02Ayan po.
04:07Pero kung sa inventory part nga naman,
04:10kung pipiliin natin ito,
04:13yung field po niya,
04:14ay COGS account.
04:17Dito rin, pwede rin natin piliin yung expenses kung gusto ninyo.
04:21Ayan po.
04:25So balik po tayo dito.
04:27Ngayon po pinapakita na,
04:29yung account natin na income account,
04:31tapos COGS account.
04:33By the way,
04:33itong account na nakikita natin dito,
04:35considered po yan as income account.
04:37Account yung pangalan na column dito,
04:39pero ang field po na nire-referring yan,
04:41ay income account.
04:44Kaya kunwari itong handling fee natin,
04:47na sales ang income account,
04:49which is account ng column dito na pangalan,
04:52pagbabaguhin natin itong income account natin,
04:54ng shipping and delivery
04:58na income account,
04:59okay natin.
05:00Yes lang.
05:01For the sake of example,
05:02ayan po.
05:04Kaya po,
05:05ang account na column
05:06ay income account to.
05:10Balik ko na sa sales,
05:11then okay.
05:13Balik na po tayo sa ating topic
05:14kung kailan gagamitin ang expense na account
05:16or COGS na account
05:17sa ating mga non-inventory items,
05:20tulad ng service,
05:21non-inventory part,
05:22at other charge.
05:24Kunwari po kung pinili ninyo,
05:25ay expenses,
05:26kunwari dito sa ating other charge na item.
05:29Ayan po.
05:33Pag gagawa tayo ng profit and loss,
05:36kung matatanda ninyo sa ating previous lesson,
05:39dito po siya masasali
05:41sa section ng expenses.
05:43Kaya po kung titignan natin
05:45itong report na ito,
05:46yung handling power
05:47nasa expenses.
05:50Pero kung COGS ang pipiliin ninyo
05:52or cost of goods sold,
05:53tulad nitong non-inventory part natin na item,
05:56which is ang Ukaimen Garments,
05:58na ang pangalan,
05:59ito po,
06:00cost of sales,
06:01yung ginawa natin,
06:03na cost of goods sold po
06:04ang account type,
06:07masasama po siya sa section
06:08ng cost of goods sold.
06:12Dito sa ating profit and loss standard.
06:15Pero wala po tayo makita
06:16ang cost of sales kasi
06:17hindi pa po natin natatransak
06:19yung item na yon.
06:20Subukan natin.
06:23Kaya po itatransak natin
06:24yung ating Ukaim Garments.
06:26Pwede po dito sa
06:27receiving inventory sa ating vendors
06:28or
06:30dito po sa right checks.
06:33Subukan natin sa right checks
06:34dahil pareho lang po sila.
06:37Metrobank.
06:38Kunwari,
06:39binili natin
06:39kay Japan Ukaim
06:40itong item natin
06:42na Ukaimen Garments.
06:44Bili tayo ng
06:45300 pieces.
06:47Ayan po.
06:49Kaya ito'y nagkakalaga
06:50ng 3,000.
06:51Save natin.
06:53Tapos,
06:54silipin natin sa ating reports.
06:57Tapos,
06:57company financial.
06:59Profit and loss standard.
07:04Makikita po ninyo dito,
07:06meron na tayong
07:07cost of sales.
07:10Ibig sabihin,
07:10pag expenses ang pinili natin
07:12sa ating non-inventory na item,
07:13tuwing magpapurchase tayo,
07:15sasama po siya dito
07:16sa grupo ng expense.
07:17Ibig sabihin,
07:18uli na po siya ibabawas
07:19para sa ating net income.
07:21Pero po,
07:22kung cost of goods sold
07:23yung i-assign natin,
07:25yun po yung unang
07:25ibabawas kagad
07:26sa ating net income
07:27at magsisilbi po
07:28itong puhunan natin.
07:30Kumbaga,
07:31kung cost of goods sold
07:32yung in-assign natin
07:32sa ating item,
07:33pag-purchase natin,
07:34secured na po
07:35yung puhunan natin
07:36na nakabawas
07:37dito po sa ating
07:38profit and loss standard.
07:39Kaya po,
07:40kung ang focus lang natin,
07:42makita lang yung gross profit,
07:43secured na kagad
07:44yung item natin
07:45na ginamitan natin
07:46ng cost of goods sold
07:47kasi secured na po
07:48yung kanyang puhunan
07:49o yung kanyang cost.
07:51Dito po sa expenses,
07:52magsisilbi po siyang
07:53less priority
07:54kasi gastusin na po siya
07:55at hindi natin
07:56mafofocus
07:56yung kanyang value
07:57kasi naging expenses po siya.
08:00Kaya ang advice ko po
08:01sa mga non-inventory items natin
08:03tulad ng service,
08:04non-inventory part,
08:05at other charges,
08:07mas maganda po na
08:08cost of goods sold po
08:09yung ilalagay natin
08:10para makumpute kagad
08:11sa ating profit and loss
08:12yung value po
08:13ng ating mga
08:14non-inventory items
08:15tulad ng service,
08:17non-inventory part,
08:18at other charges.
08:20Recommended
08:21na COGS
08:21ang gagamitin natin
08:22or cost of goods sold
08:23na account type
08:24kasi may option pa rin po
08:25kayo
08:26na gamitin ng expense account
08:27as cost
08:28sa ating mga
08:28non-inventory na items
08:29tulad ng service,
08:31non-inventory part,
08:32at other charge.
08:34Kaya yun po
08:35ang pinagkaiba
08:35sa paggamit ng COGS
08:37or cost of goods sold
08:38sa expense account
08:39sa ating mga items
08:40na non-inventory type
08:42tulad ng service,
08:45non-inventory part,
08:47at other charge.
08:50Kaya po yung mga items natin
08:52na nilagay natin
08:52ng expenses
08:53pwede po natin baguhin
08:54into COGS
08:55or cost of goods sold
08:56kung gusto nyo ma-secure
08:58yung pagbawas
08:59dito sa ating computation
09:00sa profit and loss.
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