MTH712 HANDOUTS PDF
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ADVANCED FLUID DYNAMICS:
Inventors are often the most important asset in determining a business unit’s ability to repay debt in the short term. Most accounts make up more than half of all current assets.
Because of the importance Catalog, special efforts should be made to properly analyze this important area. In order to be classified as an asset, the asset must be sold or used in the normal business process.
MTH712 HANDOUTS PDF
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MTH712-ADVANCED FLUID DYNAMICS:
It is used in the production of goods. Trading companies buy by selling goods to customers Inventories of trading concern, whether wholesale or retail, usually appear in one inventor account (merchandise inventory).
A manufacturing concern produces goods to be sold. Inventories of a manufacturing concern are normally classified into three distinct inventory accounts, inventory available to use in production (raw materials), Inventory in production ( work in process), and inventory.
MTH712 HANDOUTS-ADVANCED FLUID DYNAMICS:
Completed (Finished goods):
Determining Valuation and liquidity is a fairly complicated problem when analyzing inventories. The basic approach to the valuation of inventory uses cost. The cost figure is often difficult to determine, especially when dealing with manufacturing inventory.
MTH712 HANDOUTS PDF-ADVANCED FLUID DYNAMICS:
Cost due to the concept of conservatism If it cannot be picked up, it cannot be accepted. Therefore, if the number of markets is less than the cost Stock goes back to the market.