Examlex
Leap-year corrections in the calendar are necessary to account for the:
Inventory On September 30
The stock of goods a company has available for sale or used in production as recorded on September 30th.
Inventory Cost Flow Assumptions
Accounting methods assumed about how costs flow through inventory; basic types include FIFO, LIFO, and weighted average.
Financial Statements
Documented records that outline the financial activities and conditions of a business, including the balance sheet, income statement, and cash flow statement.
Perpetual Inventory System
A perpetual inventory system is an accounting method that records the sale or purchase of inventory immediately through the use of computerized point-of-sale systems and enterprise asset management software.
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