... adapted from Chapter 40 of Bragg, Cost Accounting, John Wiley & Sons, 2001. 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 ... shipments of free samples, and warranty shipments. 48 / Inventory Accounting c03_4353.qxd 11/29/04 9:20 AM Page 48 a day, during which time other inventory has been sent to...
Ngày tải lên: 20/06/2014, 18:20
... 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 Implementation Guide, John Wiley & Sons, ... 5-31 Obsolete Inventory 5-27 Inventory per Square Foot Percentage of Storage Space 5-32 Percentage of Inventory 5- 28 Storage Cost per Item More Than XX Days Old 5-29 Av...
Ngày tải lên: 20/06/2014, 18:20
Business Ebook John Wiley Sons Inventory Accounting_5 pot
... 261,950 432,000 332,640 415 ,80 0 1, 180 ,440 1, 186 ,210 256, 180 Quarter 3 256, 180 353,000 271 ,80 0 3 38, 700 963,500 969,100 250, 580 Quarter 4 250, 580 327,000 250 ,80 0 314,600 89 2,400 88 0,300 262, 680 ——–––– ——––––– ... — $6,760 09/09/03 85 0 $9.50 700 80 0 (80 0 × $9.50) — — $7,600 12/12/03 700 $9.75 900 600 (600 × $9.75) — — $5 ,85 0 02/ 08/ 04 650 $9 .85 80 0 450 (450 ×...
Ngày tải lên: 20/06/2014, 18:20
Business Ebook John Wiley Sons Inventory Accounting_6 ppt
... $10.00 06/04/03 1,000 $9. 58 350 700 650 $6,227 $6,727 $9.61 07/11/03 250 $10.65 400 550 –150 $0 $5, 286 $9.61 08/ 01/03 475 $10.25 350 675 125 $1, 281 $6,567 $9.73 08/ 30/03 375 $10.40 400 650 –25 $0 $6,324 $9.73 09/09/03 85 0 $9.50 700 80 0 150 $1,425 $7,749 $9.69 12/12/03 700 $9.75 900 600 –200 $0 $5 ,81 1 $9.69 02/ 08/ 04 650 $9 .85 80 0 450 –150 $0 $4,359 $9.69 05/07/04 200 $10 ....
Ngày tải lên: 20/06/2014, 18:20
Business Ebook John Wiley Sons Inventory Accounting_7 pptx
... 87 2 520 180 $9,053 Speaker case 10 98 A-06-D 1 48 240 120 1,020 Subwoofer 3421 D-12-A 293 14 0 24,724 Circuit board 3600 B-01-A 500 5,090 1, 580 2,500 Speaker, bass 4 280 C-10-C 621 2, 480 5 78 49,200 Speaker ... it. Obsolete Inventory / 157 c11_4353.qxd 11/29/04 9: 28 AM Page 157 Move inventory to finished goods. To shift the cost of completed inventory from work-in-process inve...
Ngày tải lên: 20/06/2014, 18:20
Business Ebook John Wiley Sons Inventory Accounting_8 potx
... any Counting Inventory / 183 3 Adapted with permission from p. 10 98 of Roehl-Anderson and Bragg, Controllership 7E, John Wiley & Sons, 2004. c14_4353.qxd 11/29/04 9:30 AM Page 183 The following ... the clos- ing inventory of the taxpayer for the replacement year at the inventory cost basis of the goods replaced. 1 68 / Inventory Accounting c13_4353.qxd 11/29/04 9:29 AM...
Ngày tải lên: 20/06/2014, 18:20
Business Ebook John Wiley Sons Inventory Accounting_9 potx
... toler- 188 / Inventory Accounting Exhibit 14-3 Inventory Accuracy Report Responsible Aisles Person 2 Months Ago Last Month Week 1 Week 2 Week 3 Week 4 A-B Fred P. 82 % 86 % 85 % 84 % 82 % 87 % C-D ... Chapter 28 of Bragg, 2004 Controllership Supplement, John Wiley & Sons, 2004. c15_4353.qxd 11/29/04 9:30 AM Page 193 15 -8 Inventory Quantity Management There are many...
Ngày tải lên: 20/06/2014, 18:20
Business Ebook John Wiley Sons Inventory Accounting_10 potx
... 1.91 Division-Specific Cost Price Based on $ 41. 58 $ 58. 73 $ 71.67 $ 14.62 Division-Specific Cost Division Price + $ 41. 58 $ 100.31 $ 171. 98 $ 186 .60 Transferred-In Price Division 1 Division 2 Division 3 Marketing Division c16_4353.qxd ... $ 100.31 $ 171. 98 Division-Specific $ 13. 58 $ 41.02 $ 27.79 $ – $ 82 .39 51% Variable Cost Division-Specific $ 22. 58 $ 10.05 $ 34....
Ngày tải lên: 20/06/2014, 18:20
Business Ebook John Wiley Sons Inventory Accounting_11 potx
... materials. 2 38 / Inventory Accounting rm01_4353.qxd 11/29/04 9:32 AM Page 2 38 Procedures Closing, 41–42 Cut-off, 184 Cycle counting, 186 – 189 Lower of cost or market, 126 Manual 50 Physical count, 179– 183 Production ... practices, 1 98 200 Cost per item, 85 86 Density, 84 85 Substitute products, 206 Tag, inventory, 91, 180 Transfer pricing, 143, 209–231 Variance reconciliat...
Ngày tải lên: 20/06/2014, 18:20
john wiley & sons - interpretation and application of international accounting standards 2003
... Drive, Danvers, MA 01923, (9 78) 750 -84 00, fax (9 78) 750-4470. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc. Limit of Liability/Disclaimer ... other words. Wiley IAS 2003: Interpretation and Application of International Accounting Standards by Barry J. Epstein and Abbas Ali Mirza ISBN:0471227366 John W...
Ngày tải lên: 08/04/2014, 12:12