Because of more noteworthy experience and information, it is the instructor’s liability to foster an instructive climate that advances attention to them various times, and things to come prospects.
EDU303 MIDTERM SOLVED PAPERS-CHILD DEVELOPMENT:
Educators assist understudies with becoming touchy with human chance and comprehend that they, at the end of the day, are both essentially not entirely set in stone by the past (each present is molded by the past) yet every present is pregnant with future opportunities for shift and new course people can change what’s to come.
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Buber “I-thou approach”- Student and Teacher advance agreeably from one another in a forward-thinking, harmless fellowship. (suggesting conversation starters, creating exercises, and cooperating).
The cost flow assumption uses three methods to measure GAAP’s “cost of goods sold.” These three methods make assumptions about the order in which units are assigned. withdrawal from the warehouse.
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There are three flow assumptions: i) Average cost: the value of all goods (units sold and balance) Average cost per unit assuming random release of SKUs. The average cost in the example above is Rs 23,000 per AC.
This is the cost of goods sold. The final budgeted inventory also takes this into account. Inventory reduction chart. ii) First-in, first-out (FIFO): items sold are considered the first unit purchased.
iii) Last In, First Out (LIFO): Units sold are considered a thing of the past Understood. During inflation, FIFOs show low-income costs and high inventories Balance sheet valuation and ending value of inventory at current cost, LIFO shows a higher value.
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The costs of the income statement and the valuation of balance sheet inventories decrease. Keep in mind that inventory valuations have a significant impact on both b / sheets and earnings. declaration.
Each valuation method/cost assumption produces different results in the financial statements And tax filing. Inventory evaluation Every construction organization buys a variety of materials throughout the year.
Price Purchases can fluctuate due to economic inflation. Which article is the problem Objects that need to be released first for construction and objects that need to be released later? For this purpose, Organizations need to develop a stock issuance policy.
All the issues for manufacturing and valuation of stock are recorded according to the policy of the organization. Mostly these three methods are used for the valuation of stock:
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First in first out (FIFO) Last in first out (LIFO) Weighted average First in first out (FIFO) The FIFO method is based on the assumption that the first merchandise purchased is the first merchandise issued.
The FIFO uses actual purchase cost. Thus, if merchandise has been purchased at several different costs, the inventory (stock) will have several different cost prices.
The cost of goods sold for a given sales transaction may involve several different cost prices. Specifications This is a common method of determining the cost of goods sold and closing inventory. In the FIFO method, the oldest purchase cost is transferred to the cost of the goods sold.