Business Ebook John Wiley Sons Inventory Accounting 5 pot
Business Ebook John Wiley Sons Inventory Accounting_2 pdf
... adapted from Chapter 40 of Bragg, Cost Accounting, John
Wiley & Sons, 2001.
c04_4 353 .qxd 11/29/04 9:21 AM Page 51
35
3
Inventory Control Systems
3-1 Introduction
Inventory is a difficult asset to ... of procedural changes throughout the system.
50 / Inventory Accounting
c03_4 353 .qxd 11/29/04 9:20 AM Page 50
Accuracy: Use standard container sizes. Inventory count...
Business Ebook John Wiley Sons Inventory Accounting_3 potx
... Released with Full Lead Time 5- 22 Dock Door Utilization
5- 10 Putaway Accuracy 5- 23 Inventory Accuracy
5- 11 Putaway Cycle Time 5- 24 Inventory Turnover
5- 12 Scrap Percentage 5- 25 Percentage of Warehouse
Stock ... these
70 / Inventory Accounting
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67
5
Inventory Measurements
and Internal Reports
1
5- 1 Introduction
This chapter...
Business Ebook John Wiley Sons Inventory Accounting_5 pot
... —
—
$50 0
06/04/03
1,000
$9 .58
350
700 (700 ×
$9 .58 ) —
—
$6,706
07/11/03
250
$10. 65
400
55 0 (300 ×
$9 .58 ) ( 250
× $10. 65) —
$5, 537
08/01/03
4 75
$10. 25
350
6 75 (200 ×
$10. 65) (4 75
× $10. 25) —
$6,999
08/30/03
3 75
$10.40
400
650 ... —
—
$5, 290
08/01/03
4 75 $10. 25 350
6 75 (50
× $10.00) (50 0 ×
$9 .58 ) (1 25 ×
$10. 25) —
$6 ,57 1
08/30/03
3 75 $10.40...
Business Ebook John Wiley Sons Inventory Accounting_6 ppt
... During Period Inventory Layer
Cost Cost/Unit
05/ 03/03
50 0
$10.00
450
50
50
$50 0
$50 0 $10.00
06/04/03
1,000
$9 .58
350
700
650
$6,227
$6,727
$9.61
07/11/03
250
$10. 65
400
55 0
– 150
$0
$5, 286
$9.61
08/01/03
4 75
$10. 25
350
6 75
1 25
$1,281
$6 ,56 7
$9.73
08/30/03
3 75
$10.40
400
650
– 25
$0
$6,324
$9.73
09/09/03
850
$9 .50
700
800
150
$1,4 25
$7,749
$...
Business Ebook John Wiley Sons Inventory Accounting_7 pptx
... Revenues Allocation
Product A $ 12.00 $ 8 .50 $ 3 .50 39%
$ 97.22
Product B 8. 25 3.00 5. 25 58% 1 45. 83
Product C 0. 25 — 0. 25 3% 6.94
$ 20 .50 $ 11 .50 $ 9.00 100% $ 250 .00
Joint Cost Allocation ... 49,200
Speaker bracket 53 91 C-10-C 14 0 0 92
Wall bracket 50 80 B-03-B 400 0 120 2,800
Gold connection 6233 C-04-A 3,0 25 8,042 5, 900 9,7 25
Tweeter 755 2 C- 05- B 7 25...
Business Ebook John Wiley Sons Inventory Accounting_8 potx
... provides that information.
Counting Inventory / 179
2
Adapted with permission from pp. 56 57 of Bragg, GAAP Implementation Guide, John
Wiley & Sons, 2004.
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Cycle ... rule for the “section 150 4” referred to in this section is listed later
in Section 13-6 of this chapter.
IRS Inventory Rules / 1 65
c13_4 353 .qxd 11/29/04 9:29 AM Page 1 65...
Business Ebook John Wiley Sons Inventory Accounting_9 potx
... Controllership Supplement,
John Wiley & Sons, 2004.
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15- 8 Inventory Quantity Management
There are many ways to reduce inventory levels through the inventory planning
process ... receipt.
Counting Inventory / 1 85
4
Adapted with permission from pp. 1099–1100 of Roehl-Anderson and Bragg, Controller-
ship 7E, John Wiley & Son...
Business Ebook John Wiley Sons Inventory Accounting_10 potx
... organization.
Inventory Transfer Pricing / 227
Exhibit 16 -5 Profit Build-Up Scenario
Transfered-in Cost $ – $ 3. 15 $ 8. 15 $ 15. 75
Variable Cost $ 2.40 $ 4.00 $ 5. 50 $ 6 .50
Incremental Margin $ 0. 75 $ ... $ 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
D...
Business Ebook John Wiley Sons Inventory Accounting_11 potx
... 42–43,
149– 151
Measurements, 68–89
Obsolete inventory
Controls, 42–43
Disposal of, 152 – 153
Expense recognition, 153 – 155
Fraud, 56 57
Journal entries, 153 – 154 , 160
Measurement, 87–89
Prevention of, 155 – 157
Report, ... standardized, 41
Controls, inventory, 35 50
Cost
Allocation in JIT environment,
30–31
Allocation shortcomings,
131–132
Fraud, 54 55
Pools, 128–129, 134, 137...
john wiley & sons - interpretation and application of international accounting standards 2003
... Entry 5
Wiley IAS 2003: Interpretation and Application of
International Accounting Standards
by Barry J. Epstein and Abbas Ali
Mirza
ISBN:0471227366
John Wiley & Sons
© 2003
( 952 pages)
This ... words.
Wiley IAS 2003: Interpretation and Application of
International Accounting Standards
by Barry J. Epstein and Abbas Ali
Mirza
ISBN:0471227366
John Wiley & Son...
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