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经济 > 《零售业概述》(英文版) Chapter 16 Inventory Valuation
《零售业概述》(英文版) Chapter 16 Inventory Valuation
To Describe Major Aspects of Financial Merchandise Planning and Management To Explain the cost and retail methods of Accounting To Examine alternative methods of Inventory Control To Integrate Dollar and Unit Merchandising Control Concepts
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Cost Method Physical Inventory System Book Inventory( Perpetual) FIFO LIFO
• Physical Inventory System • Book Inventory (Perpetual) – FIFO – LIFO
Retail Method Calculate Cost Complement Calculate Deductions from retail value Convert Retail Inventory Value to Cost
• Calculate Cost Complement • Calculate Deductions from Retail Value • Convert Retail Inventory Value to Cost
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