... adapted from Chapter 40 of Bragg, Cost Accounting, John Wiley & Sons, 20 01. c04_4353.qxd 11 /29 /04 9 :21 AM Page 51 35 3 Inventory Control Systems 3-1 Introduction Inventory is a difficult asset to ... extra inventory requisitions or ware- house returns probably represent errors in the bills. 40 / Inventory Accounting c03_4353.qxd 11 /29 /04 9 :20 AM Page 40 c 02_ 4353....
Ngày tải lên: 20/06/2014, 18:20
... Bragg, Inventory Best Practices, John Wiley & Sons, 20 04. The forms and reports in this chapter are adapted with permission from Chapter 4 of Bragg, GAAP Implementation Guide, John Wiley & Sons, ... lead time, so that management can investigate the problem. 72 / Inventory Accounting c05_4353.qxd 11 /29 /04 9 :21 AM Page 72 Altering the inventory valuation method...
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Business Ebook John Wiley Sons Inventory Accounting_5 pot
... 4,000 1 ,20 0 1,740 86,940 ——–––– ——––– ——––– ——––– ——––––– Subtotal 24 0,000 15,000 4 ,20 0 5,140 26 4,340 2nd quarter 27 0,000 12, 000 3,600 5 ,20 0 29 0,800 3rd quarter 24 0,000 15,000 2, 400 4,460 26 1,860 4th ... 4 25 0,580 327 ,000 25 0,800 314,600 8 92, 400 880,300 26 2,680 ——–––– ——––––– ——––––– ——––––– ——––––– ——––––– ——––– Grand Total $26 4,800 $1,487,000 $1,1 42, 540 $1...
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Business Ebook John Wiley Sons Inventory Accounting_6 ppt
... $10.00 06/04/03 1,000 $9.58 350 700 650 $6 ,22 7 $6, 727 $9.61 07/11/03 25 0 $10.65 400 550 –150 $0 $5 ,28 6 $9.61 08/01/03 475 $10 .25 350 675 125 $1 ,28 1 $6,567 $9.73 08/30/03 375 $10.40 400 650 25 $0 $6, 324 $9.73 09/09/03 850 $9.50 700 800 150 $1, 425 $7,749 $9.69 12/ 12/ 03 700 $9.75 900 600 20 0 $0 $5,811 $9.69 02/ 08/04 650 $9.85 800 450 –150 $0 $4,359 $9.69 05/07/04 20 0...
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Business Ebook John Wiley Sons Inventory Accounting_7 pptx
... 148 24 0 120 1, 020 Subwoofer 3 421 D- 12- A 29 3 14 0 24 , 724 Circuit board 3600 B-01-A 500 5,090 1,580 2, 500 Speaker, bass 428 0 C-10-C 621 2, 480 578 49 ,20 0 Speaker bracket 5391 C-10-C 14 0 0 92 Wall ... B-03-B 400 0 120 2, 800 Gold connection 623 3 C-04-A 3, 025 8,0 42 5,900 9, 725 Tweeter 75 52 C-05-B 725 6,740 2, 040 5,630 c11_4353.qxd 11 /29 /04 9 :28 AM Page 151 Debit...
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Business Ebook John Wiley Sons Inventory Accounting_8 potx
... great deal of preparation. 180 / Inventory Accounting Exhibit 14-1 Inventory Tag Tag: 20 24 Part No. ______ Unit ___ Description __________ Quantity ____________ 20 24 Part No. _____________ Date ... that information. Counting Inventory / 179 2 Adapted with permission from pp. 56–57 of Bragg, GAAP Implementation Guide, John Wiley & Sons, 20 04. c14_4353.qxd 11 /29 /0...
Ngày tải lên: 20/06/2014, 18:20
Business Ebook John Wiley Sons Inventory Accounting_9 potx
... Chapter 28 of Bragg, 20 04 Controllership Supplement, John Wiley & Sons, 20 04. c15_4353.qxd 11 /29 /04 9:30 AM Page 193 15-8 Inventory Quantity Management There are many ways to reduce inventory ... quantities of inventory in order to meet stretch bonus goals. This can be a problem if there is 20 2 / Inventory Accounting c15_4353.qxd 11 /29 /04 9:30 AM Page 20 2 6. Ca...
Ngày tải lên: 20/06/2014, 18:20
Business Ebook John Wiley Sons Inventory Accounting_10 potx
... 13.58 $ 41. 02 $ 27 .79 $ – $ 82. 39 51% Variable Cost Division-Specific $ 22 .58 $ 10.05 $ 34.53 $ 12. 71 $ 79.87 49% Fixed Cost Total Division- $ 36.16 $ 51.07 $ 62. 32 $ 12. 71 $ 1 62. 26 100% Specific ... $ 2. 10 $ 2. 75 Sale Price $ 3.15 $ 8.15 $ 15.75 $ 25 .00 Outside Selling Price $ 22 .00 Profit for Division 4 $ (0 .25 ) Division 1 Division 2 Division 3 Marketing Div...
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Business Ebook John Wiley Sons Inventory Accounting_11 potx
... 20 0 20 2 Cost, 76–77 From stock, 40 Time, average, 75–76 To light, 12 13, 20 2 Voice, 12, 20 2 Policies Inventory counting, 175–176 Lower of cost or market, 125 Zero-cost, 44 Pricing, 147–148, 20 9 23 1 24 2 ... 44 Pricing, 147–148, 20 9 23 1 24 2 / Index rm 02_ 4353.qxd 11 /29 /04 9:33 AM Page 24 2 23 3 APPENDIX A Dictionary of Inventory Terms 1 ABC inventory classification....
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john wiley & sons - interpretation and application of international accounting standards 2003
... obligations; 1. 2. 3. Wiley IAS 20 03: Interpretation and Application of International Accounting Standards by Barry J. Epstein and Abbas Ali Mirza ISBN:047 122 7366 John Wiley & Sons © 20 03 (9 52 pages) This ... plant and 2. Wiley IAS 20 03: Interpretation and Application of International Accounting Standards by Barry J. Epstein and Abbas Ali Mirza ISBN:047 122...
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