Inventory methods

This article delves into inventory standards (Vpsas 12), including the following contents: Which accounting items are recorded as inventory; when inventory is recorded; method of determining inventory book value; Present information about inventory on financial statements. Research regulations in the current accounting system on inventory, especially in Public accounting according to Circular 107/2017/TT-BTC and then propose amendments to administrative accounting. career in Vietnam in the coming time.

6p leminhvu111 07-06-2024 0 0   Download

This study aims to develop Psychological Well-Being Model among school counsellors. A total of 330 secondary school counsellors from four districts in Selangor were selected as the respondents using the group random sampling method. Data were collected through translated questionnaire instruments, namely Self Compassion Scale, Counselling Self Estimate Inventory, The Assessing Emotions Scale, Spiritual Involvement and Beliefs Scale Revised, and Psychological Well Being-Ryff.

17p viarnault 25-04-2024 1 1   Download

This study determined the acquired attributes of Bachelor of Science in Information Technology (BSIT) graduates and whether it is anchored to the required attributes by the industry. Descriptive and comparative research designs of the quantitative research method were used in this study.

10p viarnault 25-04-2024 4 1   Download

This mixed method case study examined potential influences of social agents or immediate environments on individuals’ metacognition. Via quantitative methodologies, 122 pre-service teachers’ metacognition was measured by the Turkish Metacognitive Awareness Inventory, and metacognitive components did not show any variations across majors, locations of previous studies, the highest degree of education in the family, frequently communicated friends, and regions.

14p viarnault 25-04-2024 4 2   Download

Continued part 1, part 2 of ebook "Quantitative methods in supply chain management: Models and algorithms" includes the following main contents: planning and scheduling; aggregate production planning; production scheduling; job-shop scheduling; due-date management, available to promise logic and decoupling point coordination; inventory control; location theory and distribution management; epilogue;....

191p khuynhlinhnguyet1009 05-04-2024 6 2   Download

Trust and trustworthiness are very important in agroindustry logistic and supply chain. The objective of this article is to analyse the existing methods and approaches for trust and trustworthiness to develop a new framework in agroindustry logistics and the supply chain from shipment planning, routing and scheduling, shipping and inventory control. This paper reviewed and synthesized 84 scientific articles which were published between 2009 and 2019.

14p longtimenosee07 29-03-2024 5 2   Download

This research was done with a purpose to find out the solution of supply shortage problem which often occurs in supplying companies in Indonesia, which resulted by non-optimized order quantity. Quantity Discount Pricing Integrated Newsvendor Model (this term will further be called as Extended Newsvendor) was examined then having its performance compared with subjective method which has already been used by the companies.

8p longtimenosee06 27-03-2024 3 2   Download

In the forest structure, the spatial distribution of forest trees plays a very important role. The importance of the spatial distribution is to influence the sampling design of forest inventory, timber production, and the need for silvicultural treatments in a stand. The analysis results show that the difference between the two types is significant.

10p visergey 14-03-2024 2 1   Download

Ebook "Life cycle assessment (LCA) of Light-weight eco-composites" provides scientific insights into the environmental issues related to biocomposites based on starch-polyvinyl alcohol (PVOH) blends. The author contributes significantly to the methodological issues underlying the Life Cycle Assessment (LCA) modelling approach.

414p nhanphanguyet 28-01-2024 3 2   Download

This study aimed to translate the 31-item Quality of Life in Epilepsy Inventory (QOLIE-31) into Vietnamese and validate the translation. Methods: The inventory was translated through “forward – backward” translation, and culturally adapted for standardization. To ensure the reliability of the inventory, the internal consistency and the temporal consistency was determined. Clinical variables were tested for discriminant validity by comparing their scores.

6p vikissinger 21-12-2023 3 1   Download

Ebook "Understanding financial statements (9th edition)" retains its reputation for readability, concise coverage, and accessibility, and gives students the conceptual background and analytical tools necessary to understand and interpret business financial statements. Its ultimate goal is to improve students' ability to translate financial statement numbers into a meaningful map for business decisions and enable each student to approach financial statements with enhanced confidence.

285p tuongnhuoclan 28-11-2023 7 4   Download

Part 1 of ebook "Cost accounting: Analysis and control" provides readers with contents including: introduction to cost accounting; material control and costing methods; introduction to matrices; direct materials, direct labour, the mechanics of cost allocation and overhead analysis; job costing, unit costing, process costing and joint product costing - 'the quartet'; service cost allocation to production departments; inventory planning; analysis of cost behaviour;...

182p tuongnhuoclan 27-11-2023 6 4   Download

Continued part 1, part 2 of ebook "Cost accounting: Analysis and control" provides readers with contents including: relevant costs for decisions; direct costing and absorption costing; budgetary planning; budgetary control; standard costing; linear programming and cost accounting; capital budgeting; project financing and the cost of capital; the analysis of capital investment decisions; risk and uncertainty in capital budgeting;...

164p tuongnhuoclan 27-11-2023 7 4   Download

Continued part 1, part 2 of ebook "Fundamentals of financial accounting (5th edition)" provides readers with contents including: inventories and cost of goods sold; receivables, bad debt expense, and interest revenue; long-lived tangible and intangible assets; liabilities; stockholders' equity; statement of cash flows; measuring and evaluating financial performance;...

446p mocthanhdao0210 19-11-2023 9 5   Download

Ebook "Management of working capital" provides readers with contents including: introduction to working-capital management; inventory management; the management of accounts receivable; cash and marketable securities management; short-term financing of working capital; the analysis of working-capital positions by outsiders; short-term forecasting methods;...

156p loivantrinh 29-10-2023 7 3   Download

Part 1 of ebook "Surface and underground excavations: Methods, techniques and equipment" provides readers with contents including: rocks, minerals and mineral inventory evaluation; prospecting, exploration and site investigations; explosives and blasting; mucking, casting and excavation; transportation – haulage and hoisting; drives and tunnels (conventional methods);...

477p thamnhuocgiai 24-09-2023 8 5   Download

Chapter 9 - Inventories: Additional valuation issues. After completing this chapter you should be able to: Describe and apply the lower-of-cost-or-market rule, explain when companies value inventories at net realizable value, explain when companies use the relative sales value method to value inventories, discuss accounting issues related to purchase commitments.

67p haojiubujain04 27-07-2023 8 5   Download

Lecture Financial accounting (8/e) - Chapter 7: Reporting and interpreting cost of goods sold and inventory. After studying this chapter, you should be able to: Apply the cost principle to identify the amounts that should be included in inventory and the matching principle to determine cost of goods sold for typical retailers, wholesalers, and manufacturers; report inventory and cost of goods sold using the four inventory costing methods; decide when the use of different inventory costing methods is beneficial to a company.

23p haojiubujain05 27-07-2023 6 3   Download

Lecture Fundamental accounting principles (21e) - Chapter 11: Current liabilities and payroll accounting. After completing this chapter you should be able to: Identify the items making up merchandise inventory, identify the costs of merchandise inventory, analyze the effects of inventory methods for both financial and tax reporting, analyze the effects of inventory errors on current and future financial statements,...

38p haojiubujain05 27-07-2023 5 4   Download

Lecture Intermediate accounting - Chapter 9: Inventories: additional issues. In this chapter we complete our discussion of inventory measurement by explaining the lower-of-cost-or-market rule used to value inventories. In addition, we investigate inventory estimation techniques, methods of simplifying LIFO, changes in inventory method, and inventory errors.

26p haojiubujain05 27-07-2023 2 2   Download