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Pricing the Year-End Inventory by Computer
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"Textbook" Inventory Systems can be Modified . . . and they Often Are
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Allocation of a Lump-Sum Purchase
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The Lower-of-Cost-or-Market (LCM) Rule
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The Gross Profit Method of Estimating the Cost of Goods Sold and the Ending Inventory
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Receiving the Maximum Tax Benefit from the LIFO Method
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Techniques for Estimating The Cost of Goods Sold and the Ending Inventory
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LCM and Other Write-Downs of Inventory
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Importance of an Accurate Valuation of Inventory
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Recording Shrinkage Losses
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Taking a Physical Inventory
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Periodic Inventory Systems
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Applying the Specific Identification Method in a Periodic Inventory System
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Matching Revenue and the Cost of Goods Sold
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Effects of an Error in Valuing Ending Inventory
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Specific Identification
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Inventory Errors Affect Two Years
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International Financial Reporting Standards regarding Last-In, First-Out (LIFO)
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Just-In-Time (JIT) Inventory Systems
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Effects of Errors in Inventory Valuation: A Summary
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Goods in Transit
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Last-In, First-Out Method (LIFO)
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Applying the Last-In, First-Out (LIFO) Flow Assumption in a Periodic Inventory System
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Applying the First-In, First-Out (FIFO) Flow Assumption in a Periodic Inventory System
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Applying the Average Cost Flow Assumption in a Periodic Inventory System
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Which unit did we sell?
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Cost Flow Assumptions
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The Principle of Consistency (Flow Assumptions)
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The Flow of Inventory Costs
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Evaluation of the Specific Identification Method
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Evaluation of the Last-In, First-Out Flow Assumption (LIFO)
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First-In, First-Out Method (FIFO)
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Evaluation of the First-In, First-Out Flow Assumption (FIFO)
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Average-Cost Method
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Evaluation of the methods
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Evaluation of the Average Cost Flow Assumption
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Reflecting Uncollectible Accounts in the Financial Statements
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Do inventory methods really affect performance?
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The Allowance for Doubtful Accounts
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Uncollectible Accounts
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Computing Interest
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What happens if the maker of a note defaults?
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Accounting for Notes Receivable
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Notes Receivable and Interest Revenue
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Nature of Interest
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Illustrative Entries
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Writing Off an Uncollectible Account Receivable
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Estimating Credit Losses: The Income Statement Approach
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Write-Offs Seldom Agree with Previous Estimates
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Credit Card Sales
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Bank Credit Cards
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Recovery of an Account Receivable Previously Written Off
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Internal Control Over Receivables
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Other/Nonbank Credit Cards
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Monthly Adjustments of the Allowance Account
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Monthly Estimates of Credit Losses
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Estimating Credit Losses: The Balance Sheet Approach
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Factoring Accounts Receivable
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Short-Term Investments
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Direct Write-Off Method
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Purchase of Marketable Securities
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Adjusting Marketable Securities to Market Value
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Accounts Receivable
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Sale of Investments
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Recognition of Investment Revenue
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Updating the Accounting Records after a Bank Reconciliation
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Investments Sold at a Loss
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Reconciling the Bank Statement
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Investments Sold at a Gain
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Accounting for Marketable Securities
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Cash
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Cash Over and Short
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Restricted Cash
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Cash Management
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Steps in Preparing a Bank Reconciliation
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Reporting Cash in the Balance Sheet
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Illustration of a Bank Reconciliation
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Normal Differences between Bank Records and Accounting Records
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Lines of Credit
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Internal Control Over Cash
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Cash Equivalents
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Accounting for Sales Taxes
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Recording Purchases at Gross Invoice Price
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Delivery Expenses
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The Speed and Efficiency of Special Journals
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Bank Statements
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Recording Repetitive Transactions
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Sales Discounts
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Credit Terms and Cash Discounts
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Transactions Relating to Sales
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Sales Returns and Allowances
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Comparison of Perpetual and Periodic Inventory Systems
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Example of Recording Purchases of Merchandise
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Closing Process in a Periodic Inventory System
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Returns of Merchandise
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Selecting an Inventory System
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Transportation Costs on Purchases
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Recording Purchase of Merchandise
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Computing the Cost of Goods Sold
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Recording Sales of Merchandise
Version 1.25
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