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Inventory Accounting

By: Tom Associates  

Lagos State, Nigeria

05 - 06 Feb, 2015  2 day

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The body of accounting that deals with valuing and recording changes in inventoried assets.

Changes in value can occur for various reasons including depreciation, deterioration, obsolescence, change in demand, supply, etc.

Course Contents

DAY ONE

Inventory Accounting

  • A merchandise organization’s balance sheet
  • A service organization’s balance sheet

Recording Sales

  • Sales invoice
  • Sales revenue

Sales Returns

Sales Allowances

Inventory Systems

  • Perpetual system
  • Periodic system

DAY TWO

Recording Purchases

  • Freight-in merchandise purchase
  • FOB shipping point
  • FOB destination

Returns and Allowances

Cost of Goods

  • Cost of goods available
  • Cost of goods sold

Financial Statement with Inventory

Inventory Adjustments

5/7 Alade Lawal Street, Opposite Divisional Police Station, Off Ikorodu Road, Anthony, Lagos. Registration: 8.30 - 9.00 a.m. Class Session: 9.00 - 4.00 p.m. Feb 05 - 06 Feb, 2015
NGN90,000.00
(Convert Currency)

08033019120

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