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Departmental Expense
TCA 221
7
Accounting
Undergraduate 2
02/25/2016
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Term
BI
 Definition
Beginning inventory
Term
+Ip
 Definition

Plus

Inventory Purchases 
Term
=gafs
 Definition

equals

Goods Available for Sale
Term
-EI
 Definition

Less 

Ending Inventory
Term
=CoGC
 Definition

Equals

Cost of Goods Consumed 
Term
-gui
 Definition

Less

Goods Used Internally
Term
=CoGS
 Definition

equals

Cost of Goods Sold
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