TAILIEUCHUNG - Ebook Financial accounting an international introduction (4th edition): Part 2

(BQ) Part 2 book "Financial accounting an international introduction" has contents: Inventories, financial assets, liabilities and equity, accounting and taxation, cash flow statements, group accounting, financial appraisal, international analysis,.and other contents. | 3/10/10 9:33 Page 193 To download more slides, ebook, solutions and test bank, visit Chapter 10 Inventories Contents Objectives Introduction Counting inventory Periodic counts Perpetual inventory Valuation of inventory at historical cost Inventory flow Unit cost First in, first out (FIFO) Last in, first out (LIFO) Weighted average Base inventory Other cost methods Standard cost Retail inventory and gross profit margin Valuation of inventory using output values Practice Current replacement cost Construction contracts A worked example Construction contracts in practice Summary References and research Exercises 194 196 196 196 197 198 198 199 200 200 201 203 203 203 204 204 206 206 206 209 211 211 211 After studying this chapter carefully, you should be able to: n explain the nature of inventory, and outline methods of its physical quantification; n define, calculate and appraise a variety of methods of valuing inventory under historical cost; n outline regulatory requirements for inventory valuation; n outline output value methods for inventory valuation; n outline the problems of evaluating long-term construction contracts, and describe, simply illustrate and appraise the completed contract and percentage of completion methods of their evaluation. 193 3/10/10 9:33 Page 194 To download more slides, ebook, solutions and test bank, visit Chapter 10 · Inventories Introduction This chapter considers issues relating to the counting and valuation of inventories. Inventories are current assets, tangible in nature, that are, or will become, part of the product to be sold by an enterprise. As discussed in Part 1 of this book, conventional accounting is generally based on the recording of transactions and .

• Kế toán - Kiểm toán
• Financial assets
• Financial accounting
• International introduction
• Cash flow statements
• Group accounting
• Financial appraisal
• International analysis
• Lecture Introduction to financial accounting
• Financial statements
• Long lived assets
• Plant assets
• Cost of plant assets
• Financial reporting
• Financial information
• Financial statement analysis
• Long lived operating assets
• Capitalization criteria
• Lecture Accounting 1
• Accounting for Assets
• Current assets
• Accounts receivable
• Tangible fixed assets
• Intangible assets
• Lecture Financial accounting
• Capital expenditures
• Revenue expenditures
• Cash management
• Bank statement
• Market value
• International Financial Reporting Standards
• Non financial assets
• Reporting basics
• Reporting entity
• Non current assets
• Impairment of assets
• The impact of intangible assets
• Financial and governance policies
• Simultaneous equation analysis
• Corporate governance
• Financial policies
• International Financial Reporting Standard
• Tiêu chuẩn báo cáo tài chính quốc tế
• Discontinued operations
• Presenting discontinued operations
• Financial management
• Fundamentals of financial management
• Financial statement
• Quản lý tài chính
• Managing current assets
• Alternative working capital policies
• Financing current assets
• Commercial paper
• Issues in financial accounting
• Kế toán tài chính
• Recording goodwill
• Development costs
• IFRS financial statement
• Financial instruments