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Cost of Sales Inventory Methods and Calculations

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Khalid Aziz
Khalid Aziz
NegóciosTecnologia
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Cost of Sales and Inventory JOIN KHALID AZIZ COACHING CLASSES ICMAP STAGE 1,2,3,4,5 ICAP MODULE A,B,C,D PIPFA BBA & MBA B.COM & M.COM ACCOUNTING OF O/A LEVEL MA-ECONOMICS 0322-3385752 KARACHI, PAKISTAN .
Types of Companies ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Inventory Issues ,[object Object],[object Object],[object Object]
Inventories Definition ,[object Object]
Methods of Determining Amounts In Inventory ,[object Object],[object Object],[object Object]
Cost Flow Assumptions ,[object Object],[object Object],[object Object],[object Object]
Types of Companies/Inventories ,[object Object],[object Object],[object Object]
Types of Companies/Inventories (Continued) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Types of Companies/Inventories (Continued) ,[object Object],[object Object]
Types of Companies/Inventories (Continued) ,[object Object],[object Object]
Supplies ,[object Object],[object Object],[object Object]
Merchandise Companies ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Methods of Accounting for Purchase (or cash) Discounts ,[object Object],[object Object],[object Object],[object Object]
Terminology ,[object Object],[object Object]
Relationship of Inventory and Cost of Goods Sold ,[object Object],[object Object],[object Object],[object Object]
Measurement Issue ,[object Object],[object Object],[object Object],[object Object]
Periodic Inventory Method ,[object Object],[object Object],[object Object],[object Object],[object Object]
Perpetual Inventory Method ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Retail Method ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Gross Profit Method ,[object Object]
Manufacturing Companies ,[object Object],[object Object]
3 Types of Manufacturing Inventory Accounts ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Flow Through Accounts ,[object Object],[object Object]
Raw Materials Inventory ,[object Object],[object Object]
Work in Process ,[object Object],[object Object]
Finished Goods ,[object Object],[object Object]
Product Costing Systems ,[object Object],[object Object]
Product Costs ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Period Costs ,[object Object],[object Object]
Professional Service Firms ,[object Object],[object Object],[object Object]
Inventory Costing Methods (Cost Flow Assumptions) ,[object Object],[object Object],[object Object],[object Object]
Specific Identification ,[object Object],[object Object],[object Object]
Average Cost ,[object Object],[object Object],[object Object],[object Object],[object Object]
First-in, First-out (FIFO). ,[object Object],[object Object],[object Object],[object Object]
Last-in, Last-out (LIFO). ,[object Object],[object Object],[object Object],[object Object],[object Object]
LIFO Reserve ,[object Object],[object Object],[object Object]
Arguments for FIFO ,[object Object],[object Object],[object Object],[object Object],[object Object]
Arguments for LIFO ,[object Object],[object Object],[object Object]
Arguments for LIFO (continued) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Why Not More LIFO? ,[object Object],[object Object],[object Object],[object Object]
Lower of Cost or Market (LCM) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Upper and Lower Bounds ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Steps in Applying LCM ,[object Object],[object Object],[object Object]
Analysis of Inventory ,[object Object],[object Object],[object Object],[object Object],[object Object]
 

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