4.50/5 stars (494 customer reviews)

Learn the perpetual and periodic methods for recording inventory. Find out how to cost out inventory and record cost of goods sold using the weighted and moving average, FIFO, LIFO and lower of cost or net realizable value (LCNRV) methods. Double-quiz in each section assures that you master it

ISBN:9781938741081
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SKU: 9781938741081 Categories: ,

196 pages [94 self-teaching + 102 self-quizzes with detailed answers]

Section 1: Introduction. What to include in merchandise costs, when and how to record the journal entries. How inventory is reported on the income statement as cost of goods sold and on the balance sheet as ending inventory.

Section 2: The perpetual method. How to compute and record journal entries for purchases (net or gross) . . . sales . . . purchase discounts . . . returns and allowances . . . customer sales returns . . . and inventory shrinkage.

Section 3: The periodic method. How to compute and record journal entries for purchases (net v. gross), sales, discounts, returns and allowances, sales returns, inventory shrinkage and closing out the inventory-related accounts at year end.

Section 4: Weighted average costing. How to compute ending inventory and COGS using weighted average costing (periodic method) and moving average costing (perpetual method).

Section 5: First-in, first-out (FIFO) costing. Clear explanations of FIFO under the perpetual v. periodic method, including how to compute and record purchases, sales, COGS and ending inventory.

Section 6: Last-in, first-out (LIFO) costing. How to compute and record purchases, sales, COGS, ending inventory and LIFO layers. When and how to compute LIFO liquidations.

Section 7: The lower of cost or net realizable value (LCNRV) rule. How to compute and apply LCNRV by item v. group v. total inventory. How to handle purchase commitments that are followed by a decline in the value of inventory, then a recovery.

Publisher: AIPB

Additional information

Book Type

Softcover WorkBook, Online e-WorkBook

Series

Certified Bookkeeper Course Series: Everything you need to study for the national CB exam

  • Complete preparation for the national Certified Bookkeeper exam!
  • Double-quiz in every workbook section assures mastery of every skill!
  • Workbook quiz questions mimic the national exam questions!

 

 

 

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4.5 out of 5 stars

494 reviews

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What others are saying

  1. DEBRA

    The first six sections were concise and informative. The seventh section did not offer the same caliber of information as many terms were “glossed” over and the reader was supposed to accept them as “given” with no further explanation. Clean this section up and this will be a five star course.

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  2. DILIPKUMAR

    More material on what the IRS expects from companies please.

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  3. LUCILLE

    Did not complete the exams, I would rate 5 stars

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  4. XIURONG

    This course covers inventory recording use perpetual and periodic method, inventory costing use WA and MA, FIFO, LIFO method and LCM rule.

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  5. CAROLYN

    information and examples in course manual are very easy to follow

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  6. GINA

    The information was presented in a clear concise manner. The quizzes after each section and the tests at the end of the book truly helped to study for the certified bookkeeper exam.

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  7. TATYANA

    Exceeded my expectations. Very clear and handy course.

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  8. VIDYA

    It gives me a good insight into the topic.

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  9. KRISTI

    I found this book to very helpful in preparing me for the exam. It was easy to follow and understand.

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  10. AMY

    good review

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  11. CHARLES

    I got a better understanding of how inventory is evaluted.

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  12. NOEL

    Excellent material. Highly recomended.

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  13. KAREN

    This course was informative.

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  14. JIFANG

    The book is easy to read and understand.

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  15. BARBARA

    I enjoyed all 6 courses. And was very happy with my new understanding of bookkeeping.

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  16. ECHO

    I guess it’s good.

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  17. RASIK

    Great. Tothe point

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  18. RANGAN

    good

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  19. MICHELLE

    Excellent. Very satisfied with material provided in book.

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  20. MEGAN

    Course was good.

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  21. HELENE

    This also was very good for my positions has never been in an company where inventory systems were used

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  22. VILAS

    I have not given its exam yet I will give soon

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  23. COLLEEN

    I found this helpful

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  24. ALIEX

    I found the course extremely helpful.

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  25. OLGA

    The Book is very informative but unfortunately not useful in our time. I get the general knowledge but can not use it because the computers are calculating the average cost of the inventory. The only part can be used is: General Journal Entries. 

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  26. ANDREW

    Very good coverage of the topic.

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  27. NICHOLAS

    Great Course.

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  28. BITA

    I found the Payroll course very informative and the tests were related to subjects.

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  29. JANET

    This book is great with all kinds of good information about inventory

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  30. HANK

    well prepared

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