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About Lecture Notes On Inventories - 000
The document provides information on inventories, including: 1) Inventories include finished goods, work-in-process, and raw materials. Goods in transit and on consignment are accounted for depending on shipping terms and title ownership. 2) Inventories must be measured at the lower of cost or net realizable value, with cost including purchase, conversion, and transport costs. 3) Common inventory costing methods like FIFO and weighted average are described, with their effects on cost of goods sold and ending inventory values. Specific identification is also discussed but is less commonly used.
Detailed Information
| Author: | ['judel Ariel'] |
|---|---|
| Publication Year: | 2020 |
| Pages: | 8 |
| Language: | English |
| Format: | |
| Price: | FREE |
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