mba会计教材教本chap08~1.pptVIP

Inventory Defined The Flow of Inventory Costs The Flow of Inventory Costs Which Unit Did We Sell? Does It Really Matter? Inventory Subsidiary Ledger A separate subsidiary account is maintained for each item in inventory. Information for the Following Inventory Examples Specific Identification When units are sold, the specific cost of the unit sold is added to cost of goods sold. Specific IdentificationExample Specific IdentificationExample Specific IdentificationExample Specific IdentificationExample Specific IdentificationExample Specific IdentificationExample Average-Cost Method Wh