Teaching Accounting For Inventory By Calling On Students’ Personal Experiences

Main Article Content

John Briginshaw

Keywords

accounting, inventory, LIFO, FIFO, flow, valuation, liquidation, periodic, perpetual, LCM

Abstract

This essay seeks to give practical guidance to accounting instructors seeking to convey the difficult concepts of accounting for inventory. Techniques to convey the concepts of assumed inventory flow, inventory valuation under inflation and deflation, impairment of inventories, LIFO liquidations and the concept of the periodic inventory system are considered.

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