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Lecture Intermediate accounting (IFRS 2nd edition): Chapter 8 - Kieso, Weygandt, Warfield
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Lecture Intermediate accounting (IFRS 2nd edition): Chapter 8 - Kieso, Weygandt, Warfield
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Chapter 8 - Valuation of inventories: A cost-basis approach. After studying this chapter, you should be able to: Identify major classifications of inventory, distinguish between perpetual and periodic inventory systems, identify the effects of inventory errors on the financial statements, understand the items to include as inventory cost, describe and compare the cost flow assumptions used to account for inventories. | PREVIEW OF CHAPTER Intermediate Accounting IFRS 2nd Edition Kieso, Weygandt, and Warfield 8 Understand the items to include as inventory cost. Describe and compare the methods used to price inventories. After studying this chapter, you should be able to: Valuation of Inventories: A Cost-Basis Approach 8 LEARNING OBJECTIVES Identify major classifications of inventory. Distinguish between perpetual and periodic inventory systems. Determine the goods included in inventory and the effects of inventory errors on the financial statements. Inventories are assets: items held for sale in the ordinary course of business, or goods to be used in the production of goods to be sold. Merchandising Company Manufacturing Company Businesses with Inventory or Classification INVENTORY ISSUES LO 1 One inventory account. Purchase merchandise in a form ready for sale. Classification ILLUSTRATION 8-1 INVENTORY ISSUES LO 1 LO 1 Three accounts Raw Materials Work in Process Finished Goods Classification ILLUSTRATION 8-1 INVENTORY ISSUES Classification ILLUSTRATION 8-2 Flow of Costs through Manufacturing and Merchandising Companies INVENTORY ISSUES LO 1 Understand the items to include as inventory cost. Describe and compare the methods used to price inventories. After studying this chapter, you should be able to: Valuation of Inventories: A Cost-Basis Approach 8 LEARNING OBJECTIVES Identify major classifications of inventory. Distinguish between perpetual and periodic inventory systems. Determine the goods included in inventory and the effects of inventory errors on the financial statements. Inventory Cost Flow ILLUSTRATION 8-3 Two types of systems for maintaining inventory records — perpetual system or periodic system. LO 2 INVENTORY ISSUES Perpetual System Purchases of merchandise are debited to Inventory. Freight-in is debited to Inventory. Purchase returns and allowances and purchase discounts are credited to Inventory. Cost of goods sold is debited and Inventory is credited for each . | PREVIEW OF CHAPTER Intermediate Accounting IFRS 2nd Edition Kieso, Weygandt, and Warfield 8 Understand the items to include as inventory cost. Describe and compare the methods used to price inventories. After studying this chapter, you should be able to: Valuation of Inventories: A Cost-Basis Approach 8 LEARNING OBJECTIVES Identify major classifications of inventory. Distinguish between perpetual and periodic inventory systems. Determine the goods included in inventory and the effects of inventory errors on the financial statements. Inventories are assets: items held for sale in the ordinary course of business, or goods to be used in the production of goods to be sold. Merchandising Company Manufacturing Company Businesses with Inventory or Classification INVENTORY ISSUES LO 1 One inventory account. Purchase merchandise in a form ready for sale. Classification ILLUSTRATION 8-1 INVENTORY ISSUES LO 1 LO 1 Three accounts Raw Materials Work in Process Finished Goods Classification .
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