Specific Identification Inventory Costing (Specific Inventory Used, COGS, Ending Inventory) скачать в хорошем качестве

Specific Identification Inventory Costing (Specific Inventory Used, COGS, Ending Inventory)

Accounting for for specific identification on inventory items used, identifying each item sold and each item in inventory where the cost of goods sold is based on the costs of the specific items sold, includes in inventory the costs of the specific items on hand, use this method where its practical to separate the different purchases made, specific identification can match the physical flow of the goods at the same time it allows a company to manipulate net income by matching earlier inventory prices against current sale prices which manipulates the cost of goods sold, cost of goods sold (beginning inventory + purchases = goods available for sale - ending inventory = cost of goods sold), detailed example by Allen Mursau