... adapted from Chapter 40 of Bragg, Cost Accounting, John Wiley & Sons, 2001. c04_ 435 3.qxd 11/29/04 9:21 AM Page 51 35 3 Inventory Control Systems 3- 1 Introduction Inventory is a difficult asset to ... that has little turnover. Inventory and Manufacturing Systems / 33 c02_ 435 3.qxd 11/29/04 9:20 AM Page 33 51 4 Inventory Fraud 1 4-1 Introduction An unfortunate fact...
Ngày tải lên: 20/06/2014, 18:20
... these 70 / Inventory Accounting c05_ 435 3.qxd 11/29/04 9:21 AM Page 70 67 5 Inventory Measurements and Internal Reports 1 5-1 Introduction This chapter contains 32 measurements related to inventory ... 13 of Bragg, Inventory Best Practices, John Wiley & Sons, 2004. The forms and reports in this chapter are adapted with permission from Chapter 4 of Bragg, GAAP Implementat...
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Business Ebook John Wiley Sons Inventory Accounting_5 pot
... 1 32 9,600 1,024 ,30 0 2 23, 000 1,257,000 31 9,900 Quarter 2 31 9,900 1,186,210 64,500 1,2 43, 700 32 6,910 Quarter 3 326,910 969,100 41,400 1,017,500 31 9,910 Quarter 4 31 9,910 880 ,30 0 49,600 932 ,900 31 6,910 ——–––– ... Month/Quarter Inventory in-Process Parts (a) Goods Sold Inventory January $32 9,600 $30 7,100 $71,000 $36 5,400 $34 2 ,30 0 February 34 2 ,30 0 31 4,400...
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Business Ebook John Wiley Sons Inventory Accounting_6 ppt
... $10.00 06/04/ 03 1,000 $9.58 35 0 700 650 $6,227 $6,727 $9.61 07/11/ 03 250 $10.65 400 550 –150 $0 $5,286 $9.61 08/01/ 03 475 $10.25 35 0 675 125 $1,281 $6,567 $9. 73 08 /30 / 03 375 $10.40 400 650 –25 $0 $6 ,32 4 $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 –200 $0 $5,811 $9.69 02/08/04 650 $9.85 800 450 –150 $0 $4 ,35 9 $9.69 05/07/04 200...
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Business Ebook John Wiley Sons Inventory Accounting_7 pptx
... 49,200 Speaker bracket 539 1 C-10-C 14 0 0 92 Wall bracket 5080 B- 03- B 400 0 120 2,800 Gold connection 6 233 C-04-A 3, 025 8,042 5,900 9,725 Tweeter 7552 C-05-B 725 6,740 2,040 5, 630 c11_ 435 3.qxd 11/29/04 ... the timing of by-product sales. 144 / Inventory Accounting c10_ 435 3.qxd 11/29/04 9:27 AM Page 144 11 -3 Disposing of Obsolete Inventory As soon as obsolete inventory is...
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Business Ebook John Wiley Sons Inventory Accounting_8 potx
... any Counting Inventory / 1 83 3 Adapted with permission from p. 1098 of Roehl-Anderson and Bragg, Controllership 7E, John Wiley & Sons, 2004. c14_ 435 3.qxd 11/29/04 9 :30 AM Page 1 83 The following ... forklift operation 176 / Inventory Accounting 1 Adapted with permission from pp. 159–161 of Bragg, Accounting Reference Desktop, John Wiley & Sons, 2002. c14_ 435 3...
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Business Ebook John Wiley Sons Inventory Accounting_9 potx
... Controllership Supplement, John Wiley & Sons, 2004. c15_ 435 3.qxd 11/29/04 9 :30 AM Page 1 93 15-8 Inventory Quantity Management There are many ways to reduce inventory levels through the inventory planning process ... receipt. Counting Inventory / 185 4 Adapted with permission from pp. 1099–1100 of Roehl-Anderson and Bragg, Controller- ship 7E, John Wiley & Sons,...
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Business Ebook John Wiley Sons Inventory Accounting_10 potx
... Transferred-In Price Division 1 Division 2 Division 3 Marketing Division c16_ 435 3.qxd 11/29/04 9 :31 AM Page 225 c15_ 435 3.qxd 11/29/04 9 :30 AM Page 208 209 16 Inventory Transfer Pricing 1 16-1 Introduction Many ... that 1 Adapted with permission from Chapter 30 of Bragg, Cost Accounting: A Comprehensive Guide, John Wiley & Sons, 2001. c16_ 435 3.qxd 11/29/04 9 :31 AM Page...
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Business Ebook John Wiley Sons Inventory Accounting_11 potx
... completed. 240 / Inventory Accounting rm01_ 435 3.qxd 11/29/04 9 :32 AM Page 240 Internal Revenue Service inventory rules, 1 63 1 73 Inventory Accuracy, 32 33 , 81–82, 91 Availability, 79 Best practices, 1 93 207 Controls, ... divisions to increase its level of production to the 230 / Inventory Accounting c16_ 435 3.qxd 11/29/04 9 :31 AM Page 230 c16_ 435 3.qxd 11/29/04 9 :31...
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john wiley & sons - interpretation and application of international accounting standards 2003
... equity participants. 3. Wiley IAS 20 03: Interpretation and Application of International Accounting Standards by Barry J. Epstein and Abbas Ali Mirza ISBN:047122 736 6 John Wiley & Sons © 20 03 (952 pages) This ... obligations; 1. 2. 3. Wiley IAS 20 03: Interpretation and Application of International Accounting Standards by Barry J. Epstein and Abbas Ali Mirza ISBN:04...
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