Inventory Accounting: A Comprehensive Guide库存会计学：综合指南
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作者： Steven M. Bragg著
出 版 社： 吉林长白山
出版时间： 2005-2-18字数：版次： 1页数： 243印刷时间： 2005/02/18开本： 16开印次： 1纸张： 胶版纸I S B N ： 9780471356424包装： 精装内容简介
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"Dramatically improve inventory accuracy with bestselling author Steven Bragg's step-by-step guidelines
nventory Accounting is a comprehensive, step-by-step guide to setting up an inventory accounting system and keeping it running at maximum efficiency. This hands-on book provides accounting professionals with essential information on how to:
* Set up an accounting system that efficiently handles accumulating inventory costs, summarizing accounts, and standard journal entries used to record transactions
* Use best practices to increase the efficiency of inventory-tracking and costing functions
* Install unique controls to combat inventory fraud
* Implement a step-by-step checklist of activities for inventory counting procedures
* Save hours of valuable time researching various GAAP reference manuals
* Adapt inventory tracking and costing systems to accommodate a variety of manufacturing systems
Spanning the entire spectrum of inventory accounting, Inventory Accounting deftly explores every facet of the field to help professionals eliminate inaccuracies from their inventory accounting systems."
目录
Preface
About the Author
Chapter l Inventory Data Collection
Chapter 2 Inventory and Manufacturing Systems
Chapter 5 Inventory Control Systems
Chapter 4 Inventory Fraud
Chapter 5 Inventory Measurements and Internal Reports
Chapter 6 Budgeting for Inventory
Chapter 7 LIF0，FIF0 and Average Costing
Chapter 8 The Lower of Cost or Market Calculation
Chapter 9 Applying Overhead to Inventory
Chapter l0 Joint and By-Product Costing
Chapter ll Obsolete Inventory
Chapter l2 Inventory Transactions
Chapter l3 IRS Inventory Rules
Chapter l4 Counting Inventory
Chapter l5 Inventory Best Practices
Chapter l6 Inventory Transfer Pricing
Appendix A Dictionary of Inventory Terms