2015年ACA考试《F3财务会计》辅导资料11.docVIP

2015年ACCA考试《F3财务会计》辅导资料11 本文由高顿ACCA整理发布，转载请注明出处 　　Session 6 Inventory System? 　　Main Contents: ? 　　1.Adjustment for inventory in the financial statements ? 　　2.Recording inventory in the ledger accounts ? 　　3.Valuation of inventory ? 　　4.IAS 2 Inventories ? 　　6.1 Adjustment for inventory in the financial statements ? 　　● Continuous and Periodic inventory records ? 　　Two distinctly different inventory systems, perpetual and periodic, are used to determine the amounts reported for ending stock and cost of goods sold, in order to calculate gross profit and preparing for balance sheet. ? 　　Continu