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Liberal Arts Math

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Managerial Accounting

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1. Introduction to Accounting

2. Transaction Analysis

3. Accrual Accounting Concepts

4. Merchandising Operations

5. Inventory

6. Internal Controls and Reporting Cash

7. Receivables and Investments

8. Long Lived Assets

9. Current Liabilities

10. Time Value of Money

11. Long Term Liabilities

12. Stockholders' Equity

13. Statement of Cash Flows

14. Financial Statement Analysis

15. GAAP vs IFRS

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This study guide covers inventory reporting, cost formulas (FIFO, average cost), error effects, LCNRV rule, and inventory analysis for financial accounting.

Chapter 6: Reporting and Analyzing Inventory – Study Notes

Study Guide - Learn with Videos

Physical Inventory Count, Ownership of Goods, and Consigned Goods

Specific Identification

Periodic Inventory - FIFO, LIFO, and Average Cost

Perpetual Inventory - FIFO, LIFO, and Average Cost

Financial Statement Effects of Inventory Costing Methods

Lower of Cost or Market

Ratios: Inventory Turnover

Ratios: Average Days in Inventory