Inventory accounting a comprehensive guide phần 2 pps

... each Inventory and Manufacturing Systems / 25 2 A kanban is described in this text as a card, but it can actually be any form of notification. A common alternative is a container of a particular ... situation leads to inaccurate data entry. To avoid this problem, bar codes can be attached to all inventory items, which are then scanned as part of any inventory move transaction....

Ngày tải lên: 13/12/2013, 11:33

... Controller Controllership Cost Accounting Design and Maintenance of Accounting Manuals Essentials of Payroll Financial Analysis GAAP Implementation Guide Inventory Best Practices Just-in-Time Accounting Managing Explosive ... each Inventory and Manufacturing Systems / 25 2 A kanban is described in this text as a card, but it can actually be any form of notification. A common...

Ngày tải lên: 13/12/2013, 11:33

... information its own stand-alone chapter—but the acknowl- edgment form should be part of your first-day paperwork with all of your new employees. 2/ 2 CREATE YOUR OWN EMPLOYEE HANDBOOK company has never ... such as insurance coverage or a company car—you must follow the law in your dealings with new employees. Wage and hour laws, anti-discrimination laws, occupa- tional...

Ngày tải lên: 24/07/2014, 08:20

... TeAM YYePG Digitally signed by TeAM YYePG DN: cn=TeAM YYePG, c=US, o=TeAM YYePG, ou=TeAM YYePG, email=yyepg@msn.com Reason: I attest to the accuracy and integrity of this document Date: 2005.02.07 ... email=yyepg@msn.com Reason: I attest to the accuracy and integrity of this document Date: 2005.02.07 18 : 01: 09 +08'00'

Ngày tải lên: 14/08/2014, 12:21

... and maintaining an exceptional level of accuracy in these databases. Inventory and Manufacturing Systems / 23 c 02_ 4353.qxd 11 /29 /04 9 :20 AM Page 23 Overhead costs that are charged to a product will also ... the inventory database inaccurate. It may state that inventory is on hand that is actually currently in production. This factor is also important from an inventory valu...

Ngày tải lên: 14/08/2014, 12:21

... bar code scanning, so that transactions are automati- cally transmitted from portable scanners by radio transmissions and update the inventory database in real time. Transaction avoidance: Certify ... in an automatic and cascading ripple effect that changes all of a company’s bills of material. This is an easy field for a fraudulent manager to personally ac- cess and change, but it is e...

Ngày tải lên: 14/08/2014, 12:21

... space ——————————————————————————————– (Total warehouse square footage) + (External staging area square footage) This is an easy calculation if a company maintains a storage location file that in- cludes the cubic volume of each location. ... only way to obtain accurate transaction stamping is to use online, real-time data entry, which calls for the use of portable terminals linked to the...

Ngày tải lên: 14/08/2014, 12:21

... 450 50 (50 ì $10.00) $50 0 06/04/03 1,000 $9 .58 350 700 (50 ì $10.00) ( 650 ì $9 .58 ) $6,727 07/11/03 250 $10. 65 400 55 0 (50 ì $10.00) (50 0 ì $9 .58 ) $5, 290 08/01/03 4 75 $10. 25 350 6 75 ... such factors as unit transportation and handling costs, price considerations, storage space, avail- ability of material, capital requirements, and so forth. A similar determ...

Ngày tải lên: 14/08/2014, 12:21

... inventory layers and associated cumulative indexes are as follows: Layer Type Base Year Valuation LIFO Layer Valuation Cumulative Index Base layer $112,000 $112,000 0.0% Year 2 layer 64 ,157 69 , 161 ... cumulative indexes are as follows: Layer Type Base Year Valuation LIFO Layer Valuation Cumulative Index Base layer $112,000 $112,000 0.0% Year 2 layer 64 ,157 69 , 161 107.8% Year 3 lay...

Ngày tải lên: 14/08/2014, 12:21

... xxx Salaries, maintenance department xxx Salaries, materials handling department xxx Salaries, production control department xxx Salaries, purchasing department xxx Salaries, quality control department ... entry shows an alternative approach where the credit is made to an inventory valuation account instead, from which specific write-offs can be completed at a later date. 160 / Inventory...

Ngày tải lên: 14/08/2014, 12:21

... be marked with a proper part number immediately. 4. Clearly mark the quantity on all sealed packages. Count all partial packages, seal them, and mark the quantity on the tape. This is a major labor ... inventory database. If a more advanced system is in place where the materials management staff enters transactions directly into the inventory database—either through local terminals...

Ngày tải lên: 14/08/2014, 12:21

... accumulate a product’s full cost, add a standard margin percentage to the cost, and this becomes the transfer price. It has the singular advantage of being easy to understand and calculate, and it ... no reliable market price available. The advantages and disadvantages of each transfer pricing method are noted in the relevant sections, so that one can find the most appropriate method that...

Ngày tải lên: 14/08/2014, 12:21

... intended for sale. Projected available balance. The future planned balance of an inventory item, based on the current balance and adjusted for planned receipts and usage. Pull system. A materials flow ... units of each part and subassembly. Bin. A storage area, typically a subdivision of a single level of a storage rack. Bin transfer. A transaction to move inventory from one s...

Ngày tải lên: 14/08/2014, 12:21

... so Smith was raised by his mother and by guardians appointed in his father’s will (Ross 1995, p. 2) . Although he was a sickly child, Smith had a great passion for books and was an avid reader. At age ... would make tax payments each year arbitrary rather than certain. A third principle of taxation was that taxes should be levied at a time, and in a manner, that is most convenient...

Ngày tải lên: 14/08/2014, 22:21