【日商簿記２級】『工業簿記　第３回』材料費①（材料の分類 / 材料費の処理 / 材料費の計算 / 材料の棚卸減耗）

This is the third lesson in our series on Industrial Accounting for the Level 2 Nissei Bookkeeping Examination. We'll explain "Material Costs ①" clearly with diagrams. This video covers material classification, material cost processing, material cost calculation, FIFO (First-In, First-Out) method, weighted-average method, moving-average method, consumption quantity calculation, and material inventory loss. ✨ Material costs are a crucial topic that forms the foundation of industrial accounting. It connects to labor costs, expenses, job costing, and process costing, so let's make sure we understand it thoroughly from the start. 😊 ━━━━━━━━━━━━━━━━━━ 📘 Next up: "Lesson 4 | Mastering Material Consumption Price Variances" ━━━━━━━━━━━━━━━━━━ After learning Material Costs ①, let's learn about planned consumption unit prices and material consumption price variances in Lesson 4. ▶Part 4 | Mastering Material Consumption Price Variances    • 【第4問対策】材料消費価格差異を攻略｜予定消費単価・有利差異・不利差異｜日商簿記2級#4   ━━━━━━━━━━━━━━━━━━ ✅What you will learn in this video ━━━━━━━━━━━━━━━━━━ • What are material costs? • Classification of materials • Direct material costs and indirect material costs • Processing when materials are purchased • Processing when materials are returned • Processing when materials are consumed • How to calculate material costs • First-in, first-out (FIFO) method • Weighted average method • Moving average method • How to calculate consumption quantity • Material inventory loss • Journal entries when inventory loss occurs ━━━━━━━━━━━━━━━━━━ ✅Key points of Material Costs ① ━━━━━━━━━━━━━━━━━━ ✅Classification of materials Materials are classified according to their relationship to the product and how they are used. ✅ Direct and Indirect Material Costs Materials that can be directly attributed to specific products are treated as direct material costs. Materials that are difficult to directly assign to specific products are treated as indirect material costs. ✅ Processing Material Costs It is important to organize the flow of materials when they are purchased, returned, consumed, and taken inventory. ✅ Calculating Material Costs Material costs are basically calculated using the following formula: Unit Cost × Quantity Consumed ✅ Determining Unit Cost The unit cost of materials is mainly calculated using the following methods: • First-In, First-Out (FIFO) method • Weighted Average Method • Moving Average Method ✅ Material Inventory Loss This occurs when the actual quantity is less than the quantity recorded in the ledger. In cost accounting, correctly handling quantity discrepancies is crucial. Material costs are the first major challenge in cost accounting. Understanding this will make cost accounting much easier later on 😊 ━━━━━━━━━━━━━━━━━━ ✅Table of Contents ━━━━━━━━━━━━━━━━━━ 0:02 About Material Costs 0:14 Classification of Material Costs 2:37 Processing Material Costs 5:29 When Materials are Purchased | Journal Entry Problem 6:56 When Materials are Returned | Journal Entry Problem 8:02 When Materials are Consumed | Journal Entry Problem 9:55 Calculation of Material Costs 10:52 First-In, First-Out Method 12:51 Weighted Average Method 15:13 Moving Average Method 19:50 How to Calculate Consumption Quantity 22:48 Summary | Calculation of Material Costs 24:14 Material Inventory Loss 26:15 When Inventory Loss Occurs | Journal Entry Problem ━━━━━━━━━━━━━━━━━━ 📘Previous Lecture ━━━━━━━━━━━━━━━━━━ ▶Lesson 2 | Cost Accounting Flow    • 【日商簿記２級】『工業簿記　第２回』原価計算の流れ（原価の分類 / 製造直接費 / ...   ━━━━━━━━━━━━━━━━━━ 📘Nissho Bookkeeping Level 2: Learning Industrial Bookkeeping Step by Step ━━━━━━━━━━━━━━━━━━ If you want to learn industrial bookkeeping step by step from the basics, please use this resource. ▶Nissho Bookkeeping Level 2 Industrial Bookkeeping Lecture Playlist    • 【2026年度版】日商簿記2級 工業簿記講義｜知識ゼロから合格へ   ━━━━━━━━━━━━━━━━━━ 📝After the lecture, try practicing for the actual exam ━━━━━━━━━━━━━━━━━━ After completing the industrial bookkeeping lectures, improve your scoring ability by practicing problems for questions 4 and 5. ▶Nissho Bookkeeping Level 2 Exam Preparation | Questions 1-5    • 【2026年度版】日商簿記2級 本試験対策｜第1問〜第5問・解く順番と時間配分   ━━━━━━━━━━━━━━━━━━ 🌟Membership Information ━━━━━━━━━━━━━━━━━━ Manetoku offers two membership plans to suit your needs 😊 【Manetoku Supporter Member | 190 yen/month】 ・Member-exclusive badge, custom emojis ・Early access to new videos Recommended for those who want to support Manetoku's video creation and those who want to see new videos a little earlier 😊 【Pass Supporter Member | 690 yen/month】 ・All the benefits of the Supporter Member ・Member-exclusive emojis Kate • Priority replies to comments Recommended for those aiming for short-term success and those who want to systematically progress with their studies while resolving questions early 😊 If you need encouragement to continue self-study, please use a plan that suits your learning style ✨ ▶Membership here    / chann.  .