Inventory

• Ownership criteria
  1. Goods in transit from vendor
  2. Goods in transit to customer
  3. Goods on Consignment
  4. Transportation Charges(F.O.B.)
• Losses on purchaces
• Measuring Inventories
  1. Periodic Inventory System
  2. Perpetual Inventory System
• Cost Flow Assumptions
  1. Specific Identification
  2. FIFO
  3. LIFO
     1. Quantity LIFO
     2. Dollar-Value LIFO
• Lower of Cost or Market
• Gross Margin Method
• Retail Method

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