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حسابداری و مالی::
موجودی کالای ساخته شده
Finished goods inventory.
The costs first accumulate as work-in-process inventory assets (in other words, they are "inventoried") and then as finished goods inventory assets.
They start out as work in process inventory and become finished goods inventory (the cellular phones).
Note how, as described in the previous section, inven- toriable costs go through the balance sheet accounts of work-in-process inventory and finished goods inventory before entering the cost of goods sold in the income statement.
$104,000 cost of goods manufactured during 2014 "empties out" the work-in-process inventory while "filling up" the finished goods inventory box.
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