Business Ebook John Wiley Sons Inventory Accounting 10 potx
Business Ebook John Wiley Sons Inventory Accounting_2 pdf
... 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 ... systems.
Inventory accuracy. The inventory balance will be too high at all times, because
the backflushing transaction that relieves inventory usually only does so once
32 /...
Business Ebook John Wiley Sons Inventory Accounting_3 potx
... 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, ... Inactive, Inventory
Obsolete, and Surplus
Inventory
In addition, this chapter contains three forms and seven reports related to the inven-
tory function, including invent...
Business Ebook John Wiley Sons Inventory Accounting_5 pot
... $10. 00) (500 ×
$9.58) (125 ×
$10. 25) —
$6,571
08/30/03
375 $10. 40 400
650 (50
× $10. 00) (500 ×
$9.58) (100 ×
$10. 25) —
$6,315
09/09/03
850
$9.50 700
800 (50
× $10. 00) (500 ×
$9.58) (100 ×
$10. 25) ... —
—
$6,706
07/11/03
250
$10. 65
400
550 (300 ×
$9.58) (250
× $10. 65) —
$5,537
08/01/03
475
$10. 25
350
675 (200 ×
$10. 65) (475
× $10. 25) —
$6,999
08/30/03
375
$10. 40
400
650...
Business Ebook John Wiley Sons Inventory Accounting_6 ppt
... Monthly Inventory
in Inventory Cost of New Inventory
Inventory
Purchased Purchased Unit
Usage Remaining During Period Inventory Layer
Cost Cost/Unit
05/03/03
500
$10. 00
450
50
50
$500
$500 $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...
Business Ebook John Wiley Sons Inventory Accounting_7 pptx
... Bragg, Cost Accounting: A Comprehensive
Guide, John Wiley & Sons, 2001.
c10_4353.qxd 11/29/04 9:27 AM Page 141
To avoid this situation, the engineering, marketing, production, and accounting
managers ... Credit
Loss on inventory valuation xxx
Raw materials inventory xxx
Work-in-process inventory xxx
Finished goods inventory xxx
Loss on inventory valuation xxx
Reserve for...
Business Ebook John Wiley Sons Inventory Accounting_8 potx
... physical inventory counts, ensuring a proper inventory cutoff, reconciling
inventory variances, running successful cycle counting programs, and reducing
the need for inventory tracking.
14-2 Inventory ... there be a movement of any
Counting Inventory / 183
3
Adapted with permission from p. 109 8 of Roehl-Anderson and Bragg, Controllership 7E,
John Wiley & Sons, 2004.
c14...
Business Ebook John Wiley Sons Inventory Accounting_9 potx
... Quantity
A -10- C Q1458 Switch, 120V, 20A EA
A -10- C U1 010 Bolt, Zinc, 3 ×
1
⁄
4
A -10- C M1458 Screw, Stainless Steel, 2 ×
3
⁄
8
c14_4353.qxd 11/29/04 9:30 AM Page 187
short term. The inventory ... corre-
sponding receipt.
Counting Inventory / 185
4
Adapted with permission from pp. 109 9– 1100 of Roehl-Anderson and Bragg, Controller-
ship 7E, John Wiley & Sons, 2004.
c14_4...
Business Ebook John Wiley Sons Inventory Accounting_10 potx
... component that
1
Adapted with permission from Chapter 30 of Bragg, Cost Accounting: A Comprehensive
Guide, John Wiley & Sons, 2001.
c16_4353.qxd 11/29/04 9:31 AM Page 209
is a necessary part ... deriving the greatest possible profit from all of its
activities.
210 / Inventory Accounting
c16_4353.qxd 11/29/04 9:31 AM Page 210
division may find that internal sales are slightly...
Business Ebook John Wiley Sons Inventory Accounting_11 potx
... 69–70
Billing
Controls, 48
Budgeting
Finished goods, 104 107
Raw materials, 97 102
Work-in-process, 103 104
By-products, 142–148
Containers, standardized, 41
Controls, inventory, 35–50
Cost
Allocation in JIT ... data interchange, 9 10
Engineering change orders, 38
FIFO
Inventory valuation, 109 –111
Racking, 43
Finished goods
Budgeting, 104 107
Journal entries, 160
Floor stock, 198...
john wiley & sons - interpretation and application of international accounting standards 2003
... 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 ... other words.
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 ....
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