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Dramatically improve inventory accuracy with bestselling author Steven Bragg's step-by-step guidelines Inventory Accounting is a comprehensive, step-by-step guide to setting up an inventory accounting system and keeping it running at maximum efficiency. This hands-on book provides accounting professionals with essential information on how to: * Set up an accounting system that efficiently handles accumulating inventory costs, summarizing accounts, and standard journal entries used to record transactions * Use best practices to increase the efficiency of inventory-tracking and costing functions…mehr
Dramatically improve inventory accuracy with bestselling author Steven Bragg's step-by-step guidelines Inventory Accounting is a comprehensive, step-by-step guide to setting up an inventory accounting system and keeping it running at maximum efficiency. This hands-on book provides accounting professionals with essential information on how to: * Set up an accounting system that efficiently handles accumulating inventory costs, summarizing accounts, and standard journal entries used to record transactions * Use best practices to increase the efficiency of inventory-tracking and costing functions * Install unique controls to combat inventory fraud * Implement a step-by-step checklist of activities for inventory counting procedures * Save hours of valuable time researching various GAAP reference manuals * Adapt inventory tracking and costing systems to accommodate a variety of manufacturing systems Spanning the entire spectrum of inventory accounting, Inventory Accounting deftly explores every facet of the field to help professionals eliminate inaccuracies from their inventory accounting systems.
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Steven M. Bragg, CPA, CMA, CIA, CPIM, has been the CFO or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte & Touche. He received a master's degree from Bentley College, an MBA from Babson College, and a bachelor's degree in economics from The University of Maine. Mr. Bragg resides in Centennial, Colorado. He has written twenty books, including Accounting Best Practices, Accounting Reference Desktop, and Controllership: The Work of the Managerial Accountant, all published by Wiley.
Inhaltsangabe
Preface. About the Author. Chapter 1. Inventory Data Collection. Chapter 2. Inventory and Manufacturing Systems. Chapter 3. Inventory Control Systems. Chapter 4. Inventory Fraud. Chapter 5. Inventory Measurements and Internal Reports. Chapter 6. Budgeting for Inventory. Chapter 7. LIFO, FIFO, and Average Costing. Chapter 8. The Lower of Cost or Market Calculation. Chapter 9. Applying Overhead to Inventory. Chapter 10. Joint and By-Product Costing. Chapter 11. Obsolete Inventory. Chapter 12. Inventory Transaction. Chapter 13. IRS Inventory Rules. Chapter 14. Counting Inventory. Chapter 15. Inventory Best Practices. Chapter 16. Inventory Transfer Pricing. Appendix A: Dictionary of Inventory Terms.
