Intermediate Accounting - Chap008 doc

Intermediate Accounting - Chap008 doc

... sold. 8-2 2 Inventory Cost Flow Methods  Specific cost identification  Average cost  First-in, first-out (FIFO)  Last-in, first-out (LIFO)  Specific cost identification  Average cost  First-in, ... Goods Sold at the end of the accounting period. 8-1 2 Periodic Inventory System Adjusting entry to determine Cost of Goods Sold 8-1 3 Comparison of Inventory Systems 8-1 4 Lear...

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Intermediate Accounting - Chap001 docx

... flows. 1-1 1 Cash Versus Accrual Accounting Cash Basis Accounting 1-1 2 Cash Versus Accrual Accounting Cash flows in any one year may not be a predictor of future cash flows. Cash Basis Accounting 1-1 3 Cash ... information. Cash Versus Accrual Accounting 1-1 5 Learning Objectives Define generally accepted accounting principles (GAAP) and discuss the historical developm...

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