Lecture Financial accounting (8/e): Chapter 7 - Robert Libby, Patricia A. Libby, Daniel G. Short

Chapter 7 - Reporting and interpreting cost of goods sold and inventory. After studying this chapter, you should be able to: Apply the cost principle to identify the amounts that should be included in inventory and the matching principle to determine cost of goods sold for typical retailers, wholesalers, and manufacturers; report inventory and cost of goods sold using the four inventory costing methods; decide when the use of different inventory costing methods is beneficial to a company. Chapte

Thể loại Tài liệu miễn phí Kế toán - Kiểm toán

Số trang 23

Ngày tạo 8/30/2018 5:19:03 AM +00:00

Loại tệp PPTX

Kích thước 0.63 M

Tên tệp

Tải Lecture Financial accounting (8/e): Chapter 7 - Ro... (.pptx) Tải Lecture Financial accounting (8/e): Chapter 7 - Ro... (.pdf)

Xem mẫu

Chapter 7 Reporting and interpreting cost of goods sold and inventory PowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPA McGrawHill/Irwin Copyright © 2014 by The McGrawHill Companies, Inc. All rights reserved.-1 Understanding the Business Provide sufficient quantities of high-quality inventory. Primary Goals of Inventory Management Minimize the costs of carrying inventory. 7-2 Items Included in Inventory Merchandisers Merchandise Inventory Manufacturing Raw Materials Work in Process Finished Goods 7-3 Costs Included in Inventory Purchases The cost principle requires that inventory be recorded at the price paid or the consideration given. Invoice Price Inspection Costs Freight-In Preparation Costs Any purchase returns and allowances and purchase discounts taken are subtracted. 7-4 Flow of Inventory Costs 7-5 ... - tailieumienphi.vn

nguon tai.lieu . vn

Ngân hàng - Tín dụng Kế toán - Kiểm toán Đầu tư Bất động sản Quỹ đầu tư Đầu tư Chứng khoán Tài chính doanh nghiệp Bảo hiểm Tiêu chuẩn - Qui chuẩn Giáo dục học Kinh tế học Quản trị kinh doanh