Inventory accounting

Bài giảng Kế toán tài chính, chương 3 về kế toán hàng tồn kho (Accounting for and presentation of inventories). Sau khi học xong chương này người học có thể: Nguyên tắc và phương pháp xác định giá trị hàng tồn kho, quy trình kiểm soát nội bộ hàng trong kho, phương pháp kế toán hàng tồn kho theo hệ thống kê khai thường xuyên và kiểm kê định kỳ, nguyên tắc và kế toán lập dự phòng giảm giá hàng tồn kho, trình bày thông tin về hàng tồn kho trên báo cáo tài chính.

58p hihihaha2 03-12-2016 70 5   Download

After completing this chapter you should be able to: Determine how to classify inventory and inventory quantities, explain the accounting for inventories and apply the inventory cost flow methods, explain the financial effects of the inventory cost flow assumptions, explain the lower-of-cost-or-market basis of accounting for inventories,...and other contents.

66p yenhinguyen0504 06-04-2017 56 4   Download

After completing this chapter you should be able to: Identify the differences between a service and merchandising companies, explain the recording of purchases under a perpetual inventory system, explain the recording of sales revenues under a perpetual inventory system,... and other contents.

74p yenhinguyen0504 06-04-2017 37 3   Download

This research is to design the Indonesian LPG distribution system through Location-allocation modelling taking into account the existing facilities. Location-allocation model is developed in fixed charge capacitated location-allocation problem considering transportation and inventory decisions. Multi echelon LPG distribution system is considered to be modelled from regional warehouse to agents.

616p runthenight04 02-02-2023 9 3   Download

The basic objective of the thesis is to research and propose solutions to help implement MAI, in order to provide useful information to management in terms of controlling INV in the supply chain and making effective business decisions and improving the efficiency of managing INV for The Vietnamese paper manufacturing enterprises.

31p cothumenhmong6 17-07-2020 14 2   Download

Enterprise Resource Planning (ERP) system is one of the most popular forms of IT for businesses at present. Deriving from efforts to rationalize lead times and possession stock costs, the 80’s manufacturing resource planning (MRP II) is developed into ERP system considered as the standard that integrates business processes throughout the organization, which in turn enhances operational efficiency (Akkermans, Bogerd, Yücesan, & Van Wassenhove, 2003; Davenport, 1998). Callaway (1999) states that the ERP system promises to achieve benefits in both tangible (e.g.

270p kequaidan6 15-07-2020 19 2   Download

Lecture "International accounting - Chapter 4: Merchandising operations" has content: What are merchandising operations, accounting for inventory in the perpetual system, adjusting and closing the accounts of a merchandiser, preparing a merchandiser’s financial statements, three ratios for decision making.

7p bautroibinhyen12 07-01-2017 75 3   Download

Lecture "International accounting - Chapter 5: Merchandise inventory" has content: Accounting principles and inventories, inventory costing methods, inventory accounting in a perpetual system, inventory accounting in a perpetual system.

8p bautroibinhyen12 07-01-2017 59 3   Download

Chu kỳ hoạt động (Operating Cycle): là khoản thời gian từ khi mua nguyên liệu đƣa vào tồn kho cho đến khi thu đƣợc tiền từ bán hàng tồn kho. Chu kỳ hoạt động gồm hai giai đoạn: + Giai đoạn tồn kho (Inventory period) là thời gian từ khi mua hàng tồn kho cho đến khi bán hàng tồn kho. + Giai đoạn thu tiền các khoản phải thu (Accounts receivable period): là khoản thời gian từ khi bán hàng tồn kho cho đến khi thu đƣợc tiền bán hàng. - Chu kỳ ngân quỹ bằng chu kỳ...

18p dauxanhnguyenhuong 28-09-2011 57 11   Download