ʻO nā hana hewa paha e hiki ai ke alakaʻi aku i nā pilikia pili kālā.
ʻO ke ola maoli keʻike
Ma ka hoʻohanaʻana i kahiʻoihana paila liʻiliʻi, ArtCraft Pottery, ka waihona kālā no ko mākou hiʻohiʻona, e hoʻohana mākou i kēiaʻikepili e hoʻomohala ai i kahi kūʻai kūpono i ka waihona kālā:
Pono e hoʻopiliʻia kēia mau papahana hoʻolaha i kēlā me kēia o nāʻaoʻaoʻehā: 1,060, 1,260, 1,600, a me 1,800. No ka hōʻemiʻana i kāu mau mea kūʻai pono'ī e kūʻai i kaʻike kālā, hoʻomakaʻoe ma ka heluʻana a me ka hoʻopaʻaʻana i kāu kumukūʻai. Ma ka hōʻailona ArtCraft Potter, he $ 3 no kēlā me kēia puʻupuʻu a me nā mea i hoʻohanaʻia no ka penaʻana i ka ipu hao - maanei ua hoʻopaneʻeʻia i ka "kala" - $ 0.20 i kēlā me kēiaʻele. Ma kahi o kēlā me kēia hui, pono i ka mea hana hale hoʻokahi paona o ka pālolo a heʻelima ouneke o kaʻeleʻele e hana i ka pauku hope loa.
ʻO ka papahana ArtCraft Pottery ka loaʻaʻana he 10 pakeneka o ka loaʻaʻana o ka hapahā o ka waihona ma hope o ka hoʻopauʻiaʻana o ka waihona kālā. Ke hoʻololi nei kēia kulekele i kāu mau waiwai no ka mea, he 10% o nā paukū hoʻopau i pau i ka helu.
He 58 paona o ka pālolo a me ka 390'elepa o ka pena i ka lima ma Ianuali 1. Ma ka hopena o ka makahiki,ʻo ka waihona waiwai kūpono i makemakeʻia he 106 mau paona o kaʻewa a me 530 ounce o ke aniani.
Ke helu nei i ka helu hoʻopau no ka'ōkuhi a me ke kala no nā Quarters 2 a me 3
ʻO ka hana mua i ka hoʻomākaukauʻana i nā kumu waiwai pono'ī, e hoʻohana i kēiaʻikepili e helu ai i ka hopena hopena o ka lepo a me ke kala no nā māhele 2 a me 3.
ʻO ka lua o ka hanaʻana,ʻo ia ka hoʻomākaukauʻana i nā mea kūʻai pono'ī e kūʻai ai i ka uku no ka pālolo a me ka lau.
- Ka pauʻana o ka nalu Inventory, Quarter 2 = 0.10 (1,600 mau meka X 1 pāleka hoʻokahi) = 160
- Ka pauʻana o ka uku o nā mea kūʻai, Quarter 3 = 0.10 (1,800 mau pūnaewele X 1 kelehe lepo) = 190
- Ka pauʻana o kaʻike Inventory, Quarter 2 = 0.10 (1,600 mau meka X 5 oʻawa) = 800
- Ka pauʻana o nāʻike Inventory, Quarter 3 = 0.10 (1,800 mau'eneha X 5 oʻawa) = 900
I kēia manawa, ua loaʻa iāʻoe nā'āpana o kēlā me kēia hui e hana i ka ipu lepo e pono ai. Hiki iāʻoe keʻike, ināʻoi aku ka maʻalahi o ka huahana a makemake i nāʻanoʻoihana likeʻole, he nui loa kēia helu. Ma kēiaʻano hiʻohiʻona, ua loaʻa iā mākou kaʻike e helu ai i ka kūʻaiʻana i nā kumukūʻai o ka waiwai kūpono, i hōʻikeʻia ma lalo nei i ka pepa kiko'ī.
ʻO ArtCraft Pottery Mea Kūpono Hoʻokomo Pūnaeke *
Ua hoʻolālāʻia ka papaʻaina mai nā hōʻailona maʻalahi maʻalahi āu eʻike ai:
1. Nā Pono Pono e pono ai no ka Hanaʻana + Hoʻopau Kūʻai =ʻO Kālā Mau Pono Pono
2. Ka nui o nā meahana e pono ai - hoʻomakaʻana i nā mea waiwai waiwai kikokikona = nā mea i kāheaʻia e kūʻaiʻia
| Kūhā | |||||
| Clay for Pottery | |||||
| Kuhi | 1 | 2 | 3 | 4 | Makahiki |
| Nā Unite e Hana | 1,060 | 1,260 | 1,600 | 1,800 | 5,720 |
| ʻO nā mea kikowaena i kēlā me kēia Mokuna | x1 | x1 | x1 | x1 | x1 |
| Nā Pono Pono | 1,060 | 1,260 | 1,600 | 1,800 | 5,720 |
| 'Ilepili Kūpono i makemakeʻia | 126 | 160 | 180 | 106 | 106 |
| Ka nui o nā makemake | 1,186 | 1,420 | 1,780 | 1,906 | 5,826 |
| Kekahi: hoʻomaka i nā mea helu | (58) | (126) | (160) | (180) | (58) |
| Nā Pono Pono e kūʻaiʻia | 1,128 | 1,294 | 1,620 | 1,726 | 5,768 |
| ʻO ka uku o ka pālolo | x $ 3 | x $ 3 | x $ 3 | x $ 3 | x $ 3 |
| Ka nui o ke kumukuai kūʻai o ka pahu | $ 3,384 | $ 3,882 | $ 4,860 | $ 5.178 | $ 17,304 |
* Kūkuluʻia nā papahana hōʻuluʻulu o nā Cornerstones o ke Accounting Accounting, 3rd ed.