	Inventory Accounting for IFRS and US GAAP

Inventory Accounting for IFRS and US GAAP

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	価格	無料	ダウンロード
	ｼﾞｬﾝﾙ	ファイナンス
	サイズ	1.8MB
	開発者	Pinfolio LLC
	順位	ｼﾞｬﾝﾙ別： --- 総合： ---
	ﾘﾘｰｽ日	2014-03-05 07:38:58
	評価	評価が取得できませんでした。
	互換性	iOS 5.0以降が必要です。 iPhone、iPad および iPod touch 対応。

50 Questions on
Inventory Accounting for IFRS and US GAAP

App Description:

This app provides a review of inventory accounting for IFRS and US GAAP.

Basic concepts are structured in a question-and-answer format for instant application to real-world analysis.

Read questions and answers in "Review Mode" first and then test your understanding by using the "Quiz Mode" feature. You can switch between review and quiz modes at any time.

This app was designed to help:
(1) Students who are currently taking an accounting course;
(2) Students who wish to refresh their knowledge of financial accounting; and
(3) Business professionals who would like to review financial accounting.

The contents of this app are organized as follows:

Section I. Overview of Inventory
Q1. Inventory Defined
Q2. Recognition of Inventory
Q3. Goods in Transit
Q4. Consigned Goods
Q5. Recording Inventory Transactions
Q6. Perpetual Inventory System
Q7. Periodic Inventory System
Q8. Initial Measurement of Inventory
Q9. Cost of Inventory
Q10. Cost Flow Assumptions, US GAAP
Q11. Cost Formulas, IFRS

Section II. Net Realizable Value (NRV)
Q12. Net Realizable Value (NRV)
Q13. Lower of Cost and NRV, IFRS
Q14. Lower of Cost or Market, US GAAP
Q14_1. Determination of Market, US GAAP
Q15. Lower of Cost or Market Example, US GAAP
Q16. Reversal of Inventory Write Down, IFRS

Section III. Cost Flow Assumptions
Q17. FIFO, Weighted Average and LIFO

Section III_1. First-in, First-out (FIFO)
Q18. FIFO Example 1
Q19. FIFO Example 2
Q20. FIFO Ending Inventory 1
Q21. FIFO Ending Inventory 2

Section III_2. Last-in, First-out (LIFO), US GAAP
Q22. LIFO Example 1
Q23. LIFO Example 2
Q24. LIFO Example 3
Q25. LIFO Ending Inventory 1
Q26. LIFO Ending Inventory 2
Q27. LIFO Ending Inventory 3

Section III_3. Weighted Average Method
Q28. Weighted Average Method 1
Q29. Weighted Average Method 2
Q30. Weighted Average Method 3
Q31. Weighted Average Method 4

Section III_4. FIFO and LIFO Comparison
Q32. FIFO and LIFO comparison 1
Q33. FIFO and LIFO comparison 2

Section III_5. Dollar Value LIFO, US GAAP
Q34. Dollar Value LIFO 1
Q35. Dollar Value LIFO 2
Q36. Dollar Value LIFO 3

Section IV. Estimation of Inventory Value
Q37. Gross Profit Method 1
Q38. Gross Profit Method 2
Q39. Retail Inventory Method
Q40. Average Retail Inventory Method
Q40_1. Conventional Retail Inventory Method
Q40_2. LIFO Retail Inventory Method, US GAAP

Section V. Analysis of Inventory Errors
Q41. Overstatement of Ending Inventory
Q42. Omission of a Purchase Transaction

Section VI. Review Questions
Q43. Lower of Cost and NRV, IFRS
Q44. Lower of Cost or Market, US GAAP
Q45. First-in, First-out (FIFO)
Q46. Weighted Average Method
Q47. Last-in, First-out (LIFO), US GAAP
Q48. Inventory Error
Q49. Integrated Case I
Q50. Integrated Case II