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Inventory & Cost of Goods Sold: Concepts, Methods, and Financial Statement Impacts

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Physical Inventory Count, Ownership of Goods, and Consigned Goods

  • Percorso guidato
    Ownership of Goods
    03:56
  • Percorso guidato
    Consignment
    04:42

Periodic Inventory - Purchases

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    Periodic Inventory:Purchases
    04:52
  • Percorso guidato
    Periodic Inventory:Purchase Returns
    02:54
  • Percorso guidato
    Periodic Inventory:Purchase Allowance
    03:17

Perpetual Inventory - Purchases

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    Perpetual Inventory:Purchases
    04:20
  • Percorso guidato
    Perpetual Inventory:Purchase Allowance
    03:00
  • Percorso guidato
    Perpetual Inventory:Purchase Returns
    02:59

Cost of Goods Sold - Perpetual Inventory vs. Periodic Inventory

  • Percorso guidato
    Cost of Goods Sold:Perpetual Inventory
    03:41
  • Percorso guidato
    Cost of Goods Sold:Periodic Inventory
    05:53

Periodic Inventory - Purchase Discounts

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    Periodic Inventory:Purchase Discounts
    06:44

Perpetual Inventory - Purchase Discounts

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    Perpetual Inventory:Purchase Discounts
    06:38

Periodic Inventory - Purchasing Summary

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    Periodic Inventory:Purchasing Summary
    06:59

Perpetual Inventory - Purchasing Summary

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    Perpetual Inventory:Purchasing Summary
    06:37

Periodic Inventory - FIFO, LIFO, and Average Cost

  • Percorso guidato
    Periodic Inventory FIFO Method
    06:32
  • Percorso guidato
    Periodic Inventory LIFO Method
    04:30
  • Percorso guidato
    Periodic Inventory Average Cost Method
    06:23

Perpetual Inventory - FIFO, LIFO, and Average Cost

  • Percorso guidato
    Perpetual Inventory Average Cost
    10:12
  • Percorso guidato
    Perpetual Inventory FIFO
    09:44
  • Percorso guidato
    Perpetual Inventory LIFO
    07:15

Financial Statement Effects of Inventory Costing Methods

  • Percorso guidato
    Financial Statement Effects of Inventory Costing Methods:Rising Prices
    07:32
  • Percorso guidato
    Financial Statement Effects of Inventory Costing Methods:Falling Prices
    03:00

Lower of Cost or Market

  • Percorso guidato
    Lower of Cost or Market
    07:09

Net Sales

  • Percorso guidato
    Net Sales:Sales Allowances
    06:39
  • Percorso guidato
    Net Sales:Sales Returns
    05:04
  • Percorso guidato
    Net Sales:Sales Discounts (Net Method)
    02:43