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Accounting for Inventories

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Inventories are among the basic investments a business needs to undertake. Companies that sell tangible products ordinarily need to keep some units in store to fulfill customers' orders. These units will be sold at a price higher than the original purchase or production cost, generating a profit. Obviously, financial accounting should reflect such a crucial economic activity. This note explains how to recognize and value inventories in commercial and manufacturing companies. It starts with the initial recording and the recognition of inventory sales. Then the note describes how to impair inventories following the lower of cost or market and also the methods to keep track of inventories (i.e., FIFO, weighted average cost and LIFO). Finally, the note explains how to account for inventories in manufacturing companies using absorption costing.

【書誌情報】

ページ数:9ページ

サイズ:A4

商品番号:HBSP-IES531

発行日:2016/5/2

登録日:2016/8/8

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