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Inventory Accounting

By: Tom Associates  

Lagos State, Nigeria

30 - 31 Jul, 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


  • 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


  • 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. Jul 30 - 31 Jul, 2015
(Convert Currency)


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