Inventory t account cogs3/10/2024 Think of COGS as the very final entry made to finalized the reduction of inventory due to a sales. It's almost never due to decreased in cost of production or cost of sale because those deduction will be made elsewhere. When you are consolidating A and B together for Financial Reporting purpose, you must reverse out what I have written above, so you will have entries like this:Ĭonsolidated company (A+B)'s perspective:Ī credit to COGS is almost always due to some sort of reversal (i.e, sales return, elimination of interco.). The inventory was never sold to external parties, and is kept on Company B's book. Hence if A and B are related companies, A sells inventory to B, the entry would have been made like this: Oh I have to work on so many Interco-workpapers.ġ/ The goal of intercompany elimination is that you treat them as if it never happens at all - because economically it hasn't - simplifying, ofc. I am finding this difficult to understand. So is the COGS account, on which there are debit side entries only?!!! So any credit entry to the COGS account is meaningless. However, that would be ridiculous, as the summation of the COGS account would bring it to zero and thus the gross profit would be faulty. I thought, when the goods are sold, the cost of the goods sold is recovered, so it should reflect on the credit side of the COGS account. with what entry on the credit side? Or simply only all the entries on the debit side are summed up? However, does the COGS account ever get credited any time? When? Moreover, how is the summation of the T-account of the COGS made, i.e. Of course when the COGS account is debited, on the contra, the Inventory account is credited or vice versa. I found that, when the goods are sold, the debit side of the COGS account gets an entry, as the COGS account is a debit side account on the financial statement. I am just trying to understand accounting. I searched for this on the net and found no answer. We have never verified the credentials of any user. Please seek appropriate professional advice for tax-related matters. Resume Homework Offtopic Undo Filter Useful Links General InformationĪny opinions provided within this community are for informational purposes only.
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Lyme disease tick identification3/10/2024 The American dog tick is the most commonly encountered species throughout Ohio. Photo by Jeffery Alfred, used with permission from Iowa State University Extension. From left to right: male, unfed female, and engorged female. Important Tick Species in Ohio American Dog Tick (Dermacentor variabilis)įigure 2. Adult female ticks greatly increase in size during feeding but adult males do not. Nymphs become engorged, but they are much smaller than the adults. Most species feed on a different type of host during the adult stage, with larvae and nymphs preferring smaller hosts. Ticks must consume blood at every stage to develop. Adult ticks often have distinct characteristics and markings, but immature stages (larvae and nymphs) are entirely tan or brown and difficult to identify to species. Ticks have a life cycle that includes the egg and three stages: six-legged larva, eight-legged nymph, and eight-legged adult. In Ohio, soft ticks are not pests of humans. The scutum covers almost the entire upper surface of the adult male whereas it covers only the front portion of the female. They are called hard ticks because they possess a scutum (hard plate) on their upper surface just behind the mouthparts (see Figure 1). Many of the species in Ohio, including the three of medical importance and the brown dog tick, are hard ticks. Other tick species are rarely encountered in Ohio. This fact sheet provides information on these four species. The brown dog tick, although uncommon, is the only tick that can become established indoors in homes with dogs and kennels. Three tick species in Ohio are medically important because they are disease vectors: the American dog tick, the blacklegged tick (commonly called the deer tick), and the lone star tick. The scutum is outlined in yellow on the upper surface of an adult male and female hard tick. Proper protection from ticks and prompt removal are crucial to preventing infection.įigure 1. Most importantly, some species of ticks may infect the host with any of several different diseases, which can result in mild to serious illness or death. Ticks are blood-feeding parasites that can significantly impact the quality of life and health of humans and pets. Orbit brass sprinkler head adjustment3/10/2024 In-ground sprinklers, or irrigation systems, consisting of multiple sprinkler heads positioned across your lawn are connected to the main water source. Some models, including the Orbit Impact Sprinkler, are compatible with stands that fold for simple storage. Impact sprinklers are known for their rain-like water distribution and convenient sprinkler stands that raise their elevation. Impact sprinklers are powerful models that rotate while distributing a constant stream of water and covering a large area of your yard. 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This impact sprinkler from Orbit is attached to a heavy-duty brass base and can cover up to 6,360 square feet with its adjustable rotating head. However, we also found that some customers felt this sprinkler wasn’t as durable as some competing models, and others had issues with it spraying in an uneven pattern. It also earned rave reviews for its colorful, stylish design. Our research indicated that the majority of customers liked this sprinkler’s versatile design and its ability to cover large areas. ✘ Has plastic inner rings, which some customers say damaged easily What Customers Are Saying ✔ Has adjustable spray nozzles that allow you to spray in any direction In addition to its powerful performance, this sprinkler is constructed with a rust-resistant polymer that helps keep your lawn hydrated day after day. This sprinkler rotates 360 degrees, and sprays water up to 32.8 feet away, covering as much as 3,600 square feet. 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Munster, Chris Walzer / wikimedia commons Olson, Gerard Bounga, Alain Ondzie, Trent Bushmaker, Stephanie N. Their jaws can expand a lot, so they can eat prey twice as big as they are. The anglerfish will instantly gobble prey attracted to its light. The anglerfish will stay still on the ocean floor to conserve energy until other fish get mesmerized by its illicium, the dangly part on its head. They are carnivorous creatures, primarily feeding on other fish and crustaceans with their sharp teeth. Interestingly, the luminescence is from symbiotic bacteria. The anglerfish is a creature that dwells at the depths of the sea - and your nightmares! It earned its name for how it hunts: dangling its luminescent fin ray to lure other fish. Deforestation and hunting are their primary concerns. Unfortunately, this species has been assessed as Vulnerable by the IUCN Red List of Threatened Species as their numbers are declining. This New World monkey lives in Peru and Brazil and prefers to stick to the Amazon river basin. Its blood vessels are very close to the skin’s surface, giving it its color. The bald-headed uakari has a red face because it doesn’t have skin pigmentation. But there’s a perfectly logical explanation for its looks. It has an incredibly bright red face, a bald head, and shaggy orange fur. The bald uakari is a primate that looks like someone threw a tomato at its head. Their mortality rate doesn’t go up with age, and they rarely get cancer, almost as if they are immune. What’s interesting about them is that they live incredibly long lives, with the longest record being 32 years. They do pretty well living in tunnels with limited oxygen levels, lasting 5 hours without distress. As it spends most of its time underground, this rodent is also blind. This underground rodent is a unique creature that’s primarily hairless. However, what it lacks in looks, it makes up in skills. 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The blobfish has no muscles and, without the pressure it’s used to in the deep sea, bloats into a cartoonish blob.īut in its natural habitat, the blobfish looks less like a blob and more like what you’d expect of a deep sea creature: spiny and sharp. It looks like this because of its natural adaptation to living at 2,000 to 4,000 feet (600 to 1,200 m) beneath the surface. Our weird-looking friend is a deep-water fish that goes by the scientific name of Psychrolutes marcidus. It’s a silly-looking creature resembling a pink scoop of slime rather than a fish. Blobfishįirst on our list, known as the world’s ugliest animal, is the blobfish. RELATED How To Make A Camping Tent From Scratch: An Emergency Shelter, or For Fun 20 Ugly Animals Around The World 1. AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |