Inventory valuation amit

•Télécharger en tant que PPTX, PDF•

3 j'aime•1,309 vues

Amit Vishwakarma

LIFO,FIFO & AVERAGE STOCK

Business Économie & finance

Inventory
Goods which have been purchased or manufactured and are yet to be
consumed and sold are termed as inventories. As per AS-2 inventory/stock
is an assets which:
(i) Has been kept for sale during course of the general business, or
(ii) Is in manufacturing process for sale, or
(iii)To be consumed for manufacturing of product or service for the purpose
of sale.
1. Stock of finished goods
2. Stock of work-in-progress
Inventory includes: 3. Stock of raw materials
4. Stores & spare parts
5. Loose tools
6. Waste or by-product
America- “Inventory”
England- “Stock”

Needs of Inventory Valuation
 Determination of Income
 Determination of financial position
 Determination of policies
 Business sale
 Buying a business
 Collateral for tenders

1. Periodic System
SYSTEMS OF STOCK TAKING:
2. Perpetual System

Methods of Inventory
Valuation
First in First Out (FIFO)
Last in First Out (LIFO)
Highest in First Out (HIFO)
Next in First Out (NIFO)
Average Cost Method
Specific Identification Cost Method
Base Stock Cost Method

FIFO Method
Que: The following information is available for the month of January 2003, of a
trading concern:

Jan 1 Inventory 200 units @ Rs 70 14000
Jan 5 Sales 100 units
Jan 10 Purchases 550 units @ Rs 80 44000
Jan 15 Sales 400 units
Jan 20 Purchases 150 units @ Rs 90 13500
Jan 25 Sales 300 units
Jan 30 Purchases 100 units @ Rs 100 10000

LIFO Method
From the following particulars, calculate the value of inventory on Jan 31, 2003, by Last
In-First out Method:

Receipts
Jan 1 Inventory in hand 2,000 units @ Rs 7 14,000
Jan 10 Purchases 11,000 units @ Rs 8 88,000
Jan 20 Purchases 3,000 units @ Rs 9 27,000
Jan 31 Purchases 4,000 units @ Rs10 40,000

Issues for sale
Jan 5 1,000 units
Jan 12 2,000 units
Jan 15 4,000 units
Jan 25 5,000 units

Average Cost Method
Date Receipt Quantity Rate Issue Quantity
Jan 1 200 10 -
Jan 10 300 12 -
Jan 15 - - 250
Jan 20 250 13 -
Jan 31 - - 200
Stores Ledger
Receipts Issues Balance(Inventory)
DATE
(1996) Qty. Rate Amount Qty. Rate Amount Qty. Rate Amount

Jan 1 200 10 2000 - - - 200 10 2000

Jan 10 300 12 3600 - - - 500 - 5600

Jan 15 - - - 250 11 2750 250 - 2850

Jan 20 250 13 3250 - - - 500 - 6100

Jan 31 - - - 200 12.50 2500 300 - 3600

Weighted Average Cost Method
Receipts Issues Balance(Inventory)
DATE
(1996) Qty. Rate Amount Qty. Rate Amount Qty. Rate Amount

Jan 1 200 10 2000 - - - 200 10 2000

Jan 10 300 12 3600 - - - 500 11.20 5600

Jan 15 - - - 250 11.20 2800 250 11.20 2800

Jan 20 250 13 3250 - - - 500 12.10 6050

Jan 31 - - - 200 12.10 2420 300 12.10 3630

Contenu connexe

Similaire à Inventory valuation amit

Laker Company reported the following January purchases and sales data for its only product. Activities Units Acquired at Cost Date Jan. 1Beginning inventory Jan. 10 Sales Jan. 20 Purchase Jan. 25 Sales Jan. 30 Purchase 220 units 170 units 370 units $14.50$ 3,190 $13.502,295 $13.004,810 Units sold at Retalil 170 units $23.50 200 units @ $23.50 370 units Totals 760 units $10,295 The company uses a periodic inventory system. For specific identification, ending inventory consists of 390 units, where 370 are from the January 30 beginning inventory value: 2.00 points Required 1. Complete the table to determine the cost assigned to ending inventory and to cost of goods sold using specific identification. (Round cost per uni Specific Identification Cost of Goods Available for Sale Cost of Goods Sold Ending Inventory per Cost ofof units Cost per Ending # of units | Cost per Cost of Goods Availableforl#of units cost unit Goods Sold in ending inventory sold unit Inventory Sale Beginning inventory Purchases Jan. 20 Jan. 30 Total Solution Answers FIFO, LIFO, Specific Identification, Weighted Average. FIFO Cost of Goods available for sale Cost of Goods Sold Ending Inventory Units Cost/unit COG for sale Units sold Cost/unit COGS Units Cost/unit Ending inventory Beginning Inventory 220 $ 14.50 $ 3,190.00 220 $ 14.50 $ 3,190.00 0 $ 14.50 $ - Purchases: 20-Jan 170 $ 13.50 $ 2,295.00 150 $ 13.50 $ 2,025.00 20 $ 13.50 $ 270.00 30-Jan 370 $ 13.00 $ 4,810.00 0 $ 13.00 $ - 370 $ 13.00 $ 4,810.00 TOTAL 760 $ 10,295.00 370 $ 5,215.00 390 $ 5,080.00 LIFO Cost of Goods available for sale Cost of Goods Sold Ending Inventory Units Cost/unit COG for sale Units sold Cost/unit COGS Units Cost/unit Ending inventory Beginning Inventory 220 $ 14.50 $ 3,190.00 $ 14.50 $ - 220 $ 14.50 $ 3,190.00 Purchases: 20-Jan 170 $ 13.50 $ 2,295.00 $ 13.50 $ - 170 $ 13.50 $ 2,295.00 30-Jan 370 $ 13.00 $ 4,810.00 370 $ 13.00 $ 4,810.00 0 $ 13.00 $ - TOTAL 760 $ 10,295.00 370 $ 4,810.00 390 $ 5,485.00 Specific Identification Cost of Goods available for sale Cost of Goods Sold Ending Inventory Units Cost/unit COG for sale Units sold Cost/unit COGS Units Cost/unit Ending inventory Beginning Inventory 220 $ 14.50 $ 3,190.00 200 $ 14.50 $ 2,900.00 20 $ 14.50 $ 290.00 Purchases: 20-Jan 170 $ 13.50 $ 2,295.00 170 $ 13.50 $ 2,295.00 0 $ 13.50 $ - 30-Jan 370 $ 13.00 $ 4,810.00 0 $ 13.00 $ - 370 $ 13.00 $ 4,810.00 TOTAL 760 $ 10,295.00 370 $ 5,195.00 390 $ 5,100.00 Average Method Cost of Goods available for sale Cost of Goods Sold Ending Inventory Units Cost/unit COG for sale Units sold Cost/unit COGS Units Cost/unit Ending inventory Beginning Inventory 220 $ 14.50 $ 3,190.00 Purchases: 20-Jan 170 $ 13.50 $ 2,295.00 30-Jan 370 $ 13.00 $ 4,810.00 TOTAL 760 13.55 $ 10,295.00 370 13.55 $ 5,013.50 390 $ 13.55 $ 5,284.50 FIFO Cost of Goods available for sale Cost of Goods Sold Ending Inventory Units Cost/unit COG for sale Units sold Cost/unit COGS Units Cost/unit Ending inventory Beginning Inventory 220 $ 1.

Laker Company reported the following January purchases and sales data.pdf

Laker Company reported the following January purchases and sales data.pdf

Laker Company reported the following January purchases and sales data.pdf

mohammedfootwear

chapter_07.ppt

Dr. Ahmed Hassan, PhD, DBA, PMP

Montoure Company uses a perpetual inventory system. It entered into the following calendar- year purchases and sales transactions. (For specific identification, units sold consist of 600 units from beginning inventory, 300 from the February 10 purchase, 200 from the March 13 purchase, 50 from the August 21 purchase, and 250 from the September 5 purchase.) Date Activities Units Acquired at Cost Units Sold at Retail Jan. 1 Beginning inventory 600 units @ $45.00 per unit Feb. 10 Purchase 400 units @ $42.00 per unit Mar. 13 Purchase 200 units @ $27.00 per unit Mar. 15 Sales 800 units @ $75.00 per unit Aug. 21 Purchase 100 units @ $50.00 per unit Sept. 5 Purchase 500 units @ $46.00 per unit Sept. 10 Sales 600 units @ $75.00 per unit Totals 1,800 units 1,400 units Required 1.Compute cost of goods available for sale and the number of units available for sale. 2.Compute the number of units in ending inventory. 3.Compute the cost assigned to ending inventory using (a) FIFO, (b) LIFO, (c) weighted average, and (d) specific identification. (Round all amounts to cents.) Check (3) Ending inventory: FIFO, $18,400; LIFO, $18,000; WA, $17,760 4.Compute gross profit earned by the company for each of the four costing methods in part 3. (4) LIFO gross profit, $45,800 Solution Answer Purchase Units Rate Amount Feb-10 400 42 16800 Mar-13 200 27 5400 Aug-21 100 50 5000 Sep-05 500 46 23000 Total 1200 50200 Sales Units Rate Amount Mar-15 800 75 60000 Sep-10 600 75 45000 0 Total 1400 105000 Cost of Goods Available for Sale = Opening Inventory + Purchases = 27000 + 50200 = $77,200 Closing Inventory = Opening Inventory + Purchased units - Sold Units = 600 + 1200 – 1400 = 400 units First, FIFO FIFO Opening + Purchases Cost of Goods Sold Closing Inventory Opening Jan 1 600 45.00 27000 600 45.00 27000.00 Feb 10 Purchase 400 42.00 16800 600 45.00 27000.00 400 42.00 16800.00 Mar 13 Purchase 200 27.00 5400 600 45.00 27000.00 400 42.00 16800.00 200 27.00 5400.00 Mar 15 Sales 600 45.00 27000 200 42.00 8400.00 200 42.00 8400 200 27.00 5400.00 Aug 21 purchased 100 50.00 5000 200 42.00 8400.00 200 27.00 5400.00 100 50.00 5000.00 Sept 5 Purchase 500 46.00 23000 200 42.00 8400.00 200 27.00 5400.00 100 50.00 5000.00 500 46.00 23000.00 Sep 10 Sales 200 42.00 8400 400 46.00 18400.00 200 27.00 5400 100 50.00 5000 100 46.00 4600 TOTAL 1800 77200 1400 58800 400 18400.00 Units Value Cost of Goods Sold 1400 58800 Closing Inventory 400 18400 LIFO Method LIFO Opening + Purchases Cost of Goods Sold Closing Inventory Opening Jan 1 600 45.00 27000 600 45.00 27000.00 Feb 10 Purchase 400 42.00 16800 600 45.00 27000.00 400 42.00 16800.00 Mar 13 Purchase 200 27.00 5400 600 45.00 27000.00 400 42.00 16800.00 200 27.00 5400.00 Mar 15 Sales 200 27.00 5400 400 45.00 18000.00 400 42.00 16800 0.00 200 45.00 9000 Aug 21 purchased 100 50.00 5000 400 45.00 18000.00 100 50.00 5000.00 0.00 Sept 5 Purchase 500 46.00 23000 400 45.00 18000.00 100 50.00 5000.00 500 46.00 23000.00 Sep 10 Sales 500 46.00 23000 400 4.

Montoure Company uses a perpetual inventory system. It entered into .pdf

Montoure Company uses a perpetual inventory system. It entered into .pdf

Montoure Company uses a perpetual inventory system. It entered into .pdf

mccarthygaussvanst87

Stores Ledger Account(FIFO) Date Receipts Issues Balance Units Rates Amount Units Rates Amount Units Rates Amount 31-01-2008 1000 $5 $5000 25-03-2008 500 $6 $3000 1000 $5 $5000 500 $6 $3000 15-05-2008 500 $7 $3500 1000 $5 $5000 500 $6 $3000 500 $7 $3500 29-08-2008 300 $5 $1500 700 $5 $3500 500 $6 $3000 500 $7 $3500 2-10-2008 700 $8 $5600 700 $5 $3500 500 $6 $3000 500 $7 $3500 700 $8 $5600 15-12-2008 500 $5 $2500 200 $5 $1000 500 $6 $3000 500 $7 $3500 700 $8 $5600 Schedule of Cost of Goods Sold Beginning Inventory $5000 Plus Purchases($3000+$3500+$5600) $12100 Cost of Goods Available For Sale $17100 Less Ending Inventory($1000+$3000+$3500+$5600) $13100 Cost of Goods Sold $4000 Schedule of Ending Inventory Units Beginning Inventory $1000 Plus Purchases $1700 Units Available For Sale $2700 Less Sales $800 Ending Inventory $1900 Stores Ledger Account(FIFO) Date Receipts Issues Balance Units Rates Amount Units Rates Amount Units Rates Amount 31-01-2008 1000 $5 $5000 25-03-2008 500 $6 $3000 1000 $5 $5000 500 $6 $3000 15-05-2008 500 $7 $3500 1000 $5 $5000 500 $6 $3000 500 $7 $3500 29-08-2008 300 $5 $1500 700 $5 $3500 500 $6 $3000 500 $7 $3500 2-10-2008 700 $8 $5600 700 $5 $3500 500 $6 $3000 500 $7 $3500 700 $8 $5600 15-12-2008 500 $5 $2500 200 $5 $1000 500 $6 $3000 500 $7 $3500 700 $8 $5600 Solution Stores Ledger Account(FIFO) Date Receipts Issues Balance Units Rates Amount Units Rates Amount Units Rates Amount 31-01-2008 1000 $5 $5000 25-03-2008 500 $6 $3000 1000 $5 $5000 500 $6 $3000 15-05-2008 500 $7 $3500 1000 $5 $5000 500 $6 $3000 500 $7 $3500 29-08-2008 300 $5 $1500 700 $5 $3500 500 $6 $3000 500 $7 $3500 2-10-2008 700 $8 $5600 700 $5 $3500 500 $6 $3000 500 $7 $3500 700 $8 $5600 15-12-2008 500 $5 $2500 200 $5 $1000 500 $6 $3000 500 $7 $3500 700 $8 $5600 Schedule of Cost of Goods Sold Beginning Inventory $5000 Plus Purchases($3000+$3500+$5600) $12100 Cost of Goods Available For Sale $17100 Less Ending Inventory($1000+$3000+$3500+$5600) $13100 Cost of Goods Sold $4000 Schedule of Ending Inventory Units Beginning Inventory $1000 Plus Purchases $1700 Units Available For Sale $2700 Less Sales $800 Ending Inventory $1900 Stores Ledger Account(FIFO) Date Receipts Issues Balance Units Rates Amount Units Rates Amount Units Rates Amount 31-01-2008 1000 $5 $5000 25-03-2008 500 $6 $3000 1000 $5 $5000 500 $6 $3000 15-05-2008 500 $7 $3500 1000 $5 $5000 500 $6 $3000 500 $7 $3500 29-08-2008 300 $5 $1500 700 $5 $3500 500 $6 $3000 500 $7 $3500 2-10-2008 700 $8 $5600 700 $5 $3500 500 $6 $3000 500 $7 $3500 700 $8 $5600 15-12-2008 500 $5 $2500 200 $5 $1000 500 $6 $3000 500 $7 $3500 700 $8 $5600.

Stores Ledger Account(FIFO)DateReceiptsIssuesBalanceUnits.pdf

Stores Ledger Account(FIFO)DateReceiptsIssuesBalanceUnits.pdf

Stores Ledger Account(FIFO)DateReceiptsIssuesBalanceUnits.pdf

Chapter no 7_inv

Chapter no 7_inv

Chapter no 7_inv

Perhitungan Persediaan

Perhitungan Persediaan

Perhitungan Persediaan

DIAN WAHYU KARTIKA CANIAGO

Merchandise Inventory

Merchandise Inventory

Merchandise Inventory

Lufi Yuwana Mursita

Lecture 3 - Inventory Valuation - A.ppsx

Lecture 3 - Inventory Valuation - A.ppsx

Lecture 3 - Inventory Valuation - A.ppsx

ms_excel_2007_winxp

ms_excel_2007_winxp

ms_excel_2007_winxp

Quickoffice Test

ms_excel_2007_winxp

ms_excel_2007_winxp

ms_excel_2007_winxp

Quickoffice Test

ms_excel_2010_win7

ms_excel_2010_win7

ms_excel_2010_win7

Quickoffice Test

ms_excel_2007_winxp

ms_excel_2007_winxp

ms_excel_2007_winxp

Quickoffice Test

ms_excel_2010_win7

ms_excel_2010_win7

ms_excel_2010_win7

Quickoffice Test

Do not submit acc 422 week 3 wiley plus assignment exercises

Do not submit acc 422 week 3 wiley plus assignment exercises

Do not submit acc 422 week 3 wiley plus assignment exercises

ms_excel_2007_winxp

ms_excel_2007_winxp

ms_excel_2007_winxp

Quickoffice Test

Session by Adrian Blundell-Wignall, Acting Director, Special Advisor to the Secretary-General for Financial Markets, OECD Directorate for Financial and Enterprise Affairs The OECD’s research on Finance and Inclusive Growth has shown that over the past fifty years, credit by banks and other intermediaries to households and businesses has grown three times as fast as economic activity. While greater levels of stock market financing can boost growth, at today’s level of financial development further expansion of bank credit to the private sector is shown to not only slow growth in most OECD countries but also contribute to inequality as better-off households tend to benefit more from financial leverage. Therefore, policy makers should i.a. implement measures to reduce explicit and implicit subsidies to too-big-to-fail financial institutions and reduce the tax bias against equity. To make the financial sector more inclusive and work for people, we must also ensure that companies invest in the real economy. Data analysis of 11 000 of the world’s largest companies has shown that there is a misallocation of capital that needs to be improved in order to foster productivity growth and long-term value creation that can allow for inclusive growth. Promoting competition can support such efforts and also limit unproductive concentration of profits and wealth. New analysis also shows a fragmentation of productivity that needs to be addressed, with a majority of companies sitting in a ‘trough’ of low productivity levels and moderate growth from which it is hard to exit. The current low-interest, low-growth environment makes it also more difficult for pension funds and life insurers to keep their financial promises of providing adequate retirements incomes. These institutional investors are thus driven to pursue higher-risk investment strategies that could ultimately undermine their solvency. This potentially jeopardises the secure retirement especially of the poorest of our citizens.

OECD Parliamentary days 2016 - Finance and Inclusive Growth (Part 2)

OECD Parliamentary days 2016 - Finance and Inclusive Growth (Part 2)

OECD Parliamentary days 2016 - Finance and Inclusive Growth (Part 2)

OECD - Organisation for Economic Co-operation and Development

Aggregate Planning Problem

Aggregate Planning Problem

Aggregate Planning Problem

Joseph Konnully

Stock flow modelling and agent based modelling

Stock flow modelling and agent based modelling

Stock flow modelling and agent based modelling

Stephen Kinsella

Similaire à Inventory valuation amit (18)

Laker Company reported the following January purchases and sales data.pdf

Laker Company reported the following January purchases and sales data.pdf

Laker Company reported the following January purchases and sales data.pdf

chapter_07.ppt

Montoure Company uses a perpetual inventory system. It entered into .pdf

Montoure Company uses a perpetual inventory system. It entered into .pdf

Montoure Company uses a perpetual inventory system. It entered into .pdf

Stores Ledger Account(FIFO)DateReceiptsIssuesBalanceUnits.pdf

Stores Ledger Account(FIFO)DateReceiptsIssuesBalanceUnits.pdf

Stores Ledger Account(FIFO)DateReceiptsIssuesBalanceUnits.pdf

Chapter no 7_inv

Chapter no 7_inv

Chapter no 7_inv

Perhitungan Persediaan

Perhitungan Persediaan

Perhitungan Persediaan

Merchandise Inventory

Merchandise Inventory

Merchandise Inventory

Lecture 3 - Inventory Valuation - A.ppsx

Lecture 3 - Inventory Valuation - A.ppsx

Lecture 3 - Inventory Valuation - A.ppsx

ms_excel_2007_winxp

ms_excel_2007_winxp

ms_excel_2007_winxp

ms_excel_2007_winxp

ms_excel_2007_winxp

ms_excel_2007_winxp

ms_excel_2010_win7

ms_excel_2010_win7

ms_excel_2010_win7

ms_excel_2007_winxp

ms_excel_2007_winxp

ms_excel_2007_winxp

ms_excel_2010_win7

ms_excel_2010_win7

ms_excel_2010_win7

Do not submit acc 422 week 3 wiley plus assignment exercises

Do not submit acc 422 week 3 wiley plus assignment exercises

Do not submit acc 422 week 3 wiley plus assignment exercises

ms_excel_2007_winxp

ms_excel_2007_winxp

ms_excel_2007_winxp

OECD Parliamentary days 2016 - Finance and Inclusive Growth (Part 2)

OECD Parliamentary days 2016 - Finance and Inclusive Growth (Part 2)

OECD Parliamentary days 2016 - Finance and Inclusive Growth (Part 2)

Aggregate Planning Problem

Aggregate Planning Problem

Aggregate Planning Problem

Stock flow modelling and agent based modelling

Stock flow modelling and agent based modelling

Stock flow modelling and agent based modelling

Dernier

Lucknow Housewife Escorts by Sexy Bhabhi Service 8250092165

Lucknow Housewife Escorts by Sexy Bhabhi Service 8250092165

Lucknow Housewife Escorts by Sexy Bhabhi Service 8250092165

meghakumariji156

QSM Chap 10 Service Culture in Tourism and Hospitality Industry.pptx

QSM Chap 10 Service Culture in Tourism and Hospitality Industry.pptx

QSM Chap 10 Service Culture in Tourism and Hospitality Industry.pptx

JAJPUR CALL GIRL ❤ 82729*64427❤ CALL GIRLS IN JAJPUR ESCORTS

JAJPUR CALL GIRL ❤ 82729*64427❤ CALL GIRLS IN JAJPUR ESCORTS

JAJPUR CALL GIRL ❤ 82729*64427❤ CALL GIRLS IN JAJPUR ESCORTS

SEO Case Study: How I Increased SEO Traffic & Ranking by 50-60% in 6 Months

SEO Case Study: How I Increased SEO Traffic & Ranking by 50-60% in 6 Months

SEO Case Study: How I Increased SEO Traffic & Ranking by 50-60% in 6 Months

Horngren’s Cost Accounting A Managerial Emphasis, Canadian 9th edition soluti...

Horngren’s Cost Accounting A Managerial Emphasis, Canadian 9th edition soluti...

Horngren’s Cost Accounting A Managerial Emphasis, Canadian 9th edition soluti...

Kalyan Call Girl 98350*37198 Call Girls in Escort service book now

Kalyan Call Girl 98350*37198 Call Girls in Escort service book now

Kalyan Call Girl 98350*37198 Call Girls in Escort service book now

Dr. Admir Softic_ presentation_Green Club_ENG.pdf

Dr. Admir Softic_ presentation_Green Club_ENG.pdf

Dr. Admir Softic_ presentation_Green Club_ENG.pdf

Getting Real with AI - Columbus DAW - May 2024 - Nick Woo from AlignAI

Getting Real with AI - Columbus DAW - May 2024 - Nick Woo from AlignAI

Getting Real with AI - Columbus DAW - May 2024 - Nick Woo from AlignAI

joint cost.pptx COST ACCOUNTING Sixteenth Edition ...

joint cost.pptx COST ACCOUNTING Sixteenth Edition ...

joint cost.pptx COST ACCOUNTING Sixteenth Edition ...

https://industrialcivilconstructions.com/preengineered-building-manufacturers-chennai.html https://industrialcivilconstructions.com/preengineered-building-manufacturers-coimbatore.html https://industrialcivilconstructions.com/preengineered-building-manufacturers-dindigul.html https://industrialcivilconstructions.com/preengineered-building-manufacturers-erode.html https://industrialcivilconstructions.com/preengineered-building-manufacturers-karur.html https://industrialcivilconstructions.com/preengineered-building-manufacturers-madurai.html https://industrialcivilconstructions.com/preengineered-building-manufacturers-namakkal.html https://industrialcivilconstructions.com/preengineered-building-manufacturers-salem.html https://industrialcivilconstructions.com/preengineered-building-manufacturers-sivakasi.html https://industrialcivilconstructions.com/preengineered-building-manufacturers-trichy.html

Pre Engineered Building Manufacturers Hyderabad.pptx

Pre Engineered Building Manufacturers Hyderabad.pptx

Pre Engineered Building Manufacturers Hyderabad.pptx

Roofing Contractor

Berhampur 70918*19311 CALL GIRLS IN ESCORT SERVICE WE ARE PROVIDING

Berhampur 70918*19311 CALL GIRLS IN ESCORT SERVICE WE ARE PROVIDING

Berhampur 70918*19311 CALL GIRLS IN ESCORT SERVICE WE ARE PROVIDING

Nashik CALL GIRL IN♥️7091819311 ❤CALL GIRLS IN ESCORT SERVICE❤CALL GIRL IN call ☎️70918//19311☎️We are Providing :- ● – Private independent collage Going girls . ● – independent Models . ● – House Wife’s . ● – Private Independent House Wife’s ● – Corporate M.N.C Working Profiles . ● – Call☎️70918//19311☎️ Center Girls . ● – Live Band Girls . ●- Foreigners & Many More . Service type: 1.In call 2.out call 3. full Lip to Lip kiss 4.69 5.b-job without Condom 6. Hard Core sex & Much More. 7 Body to Body Touch 8 Kissing 9 Sucking Boobs and More 10 Enjoy by Hand 11 Relax By Oral 12 Sex with Happy Ending • In Call and Out Call Service • 3* 5* 7* Hotels Service • 24 Hours Available • Indian, Russian, Punjabi, Kashmiri Escorts • Real Models, College Girls, House Wife, Also Available • Short Time and Full Time Service Available • Hygienic Full AC Neat and Clean Rooms Avail. In Hotel 24 hours • Daily Escorts Staff Available • Minimum to Maximum Range Available.c al

Nashik Call Girl Just Call 7091819311 Top Class Call Girl Service Available

Nashik Call Girl Just Call 7091819311 Top Class Call Girl Service Available

Nashik Call Girl Just Call 7091819311 Top Class Call Girl Service Available

Falcon Invoice Discounting: Empowering Your Business Growth

Falcon Invoice Discounting: Empowering Your Business Growth

Falcon Invoice Discounting: Empowering Your Business Growth

Falcon investment

Berhampur CALL GIRL❤7091819311❤CALL GIRLS IN ESCORT SERVICE WE ARE PROVIDING

Berhampur CALL GIRL❤7091819311❤CALL GIRLS IN ESCORT SERVICE WE ARE PROVIDING

Berhampur CALL GIRL❤7091819311❤CALL GIRLS IN ESCORT SERVICE WE ARE PROVIDING

An Investor Pitch Deck is a brief presentation, often created using PowerPoint, used to provide your audience with a quick overview of your cannabis business plan. You will also use your pitch deck during face-to-face or online meetings with your partners and co-founders. We offer a '70% ready to go' professional Cannabis Edibles Investor Pitch Deck Template. The template is completely open and editable, and all you have to do is add your company information. https://cannabusinessplans.com/product/cannabis-investor-pitch-deck-template-edibles/

New 2024 Cannabis Edibles Investor Pitch Deck Template

New 2024 Cannabis Edibles Investor Pitch Deck Template

New 2024 Cannabis Edibles Investor Pitch Deck Template

CannaBusinessPlans

Escorts in Nungambakkam Phone 8250092165 Enjoy 24/7 Escort Service Enjoy Your...

Escorts in Nungambakkam Phone 8250092165 Enjoy 24/7 Escort Service Enjoy Your...

Escorts in Nungambakkam Phone 8250092165 Enjoy 24/7 Escort Service Enjoy Your...

meghakumariji156

Call 7737669865 Vadodara Call Girls Service at your Door Step Available All Time Booking Contact Details :- WhatsApp Chat :- +91-7737669865 We offer all types of girls of your choice with space. Our escorts are fully cooperative and understand your needs. All types of call girls like Housewives, College girls,#K09 Russian girls, Muslim girls, Afghani girls, Bengali girls, Working girls, south Indian girls, Punjabi girls, etc. In-Call: — You Can Reach At Our Place in Bangalore Our place Which Is Very Clean Hygienic 100% safe Accommodation. Out-Call: — Service for Out Call You have To Come Pick The Girl From My Place We Also Provide Door-Step Services Hygienic: — Full Ac Neat And Clean Rooms Available In Hotel 24 * 7 Hrs In Bangalore Our Services and Rates: – One Shot — 2500/in call (time ½ hour), 5000/out call Two shot with one girl — 5000/in call (time 1 hour), 6000/out call Body to body massage with sex- 3000/in call (time 1 hour) full night for one person– 8000/in call, 10000/out call (shot limit 4 shot) We are available 24*7 all days of the year

Call 7737669865 Vadodara Call Girls Service at your Door Step Available All Time

Call 7737669865 Vadodara Call Girls Service at your Door Step Available All Time

Call 7737669865 Vadodara Call Girls Service at your Door Step Available All Time

Mckinsey foundation level Handbook for Viewing

Mckinsey foundation level Handbook for Viewing

Mckinsey foundation level Handbook for Viewing

Organizational Transformation Lead with Culture

Organizational Transformation Lead with Culture

Organizational Transformation Lead with Culture

IN Port Alfred [[[[WhatsApp (((+2773.7758.557)) *____**)) ABORTION PILLS FOR SALE IN Dubai, Abu Dhabi, Alain, RAK city & Satwa IN Port Alfred [[[[WhatsApp (((+2773.7758.557)) *____**)) ABORTION PILLS FOR SALE IN Dubai, Abu Dhabi, Alain, RAK city & Satwa ABORTION CLINIC+27737758557 Our main goal is that of preventing unintended pregnancies and unwanted births Medical abortion procedures are available for terminating a pregnancy. Abortion Clinic offering ultimate Services in abortion with an experience of 29 years Abortion Pills for Sale in Johannesburg Carlton Centre, Bosman Pretoria, Ivory Park Midrand Tembisa, Bara Soweto, Benoni, Alexandra, Boksburg, Brakpan, Germiston, Springs, Gauteng South Africa.Abortion Pills For Sale In Midrand Abortion Pills for Sale in Pretoria Abortion Pills In Durban Legal Abortion Clinics In Vanderbijlpark Abortion Specialists In Tembisa Temong How Much Are Abortion Pills South Africa Pharmacies How Much For The Abortion Pill | Where Can I Get The Abortion Pill Abortion Clinic Services In Bellville Abortion Pills for Sale In Pretoria Central Abortion Pills In Bloemfontein Abortion Pills In Daveyton Abortion Clinic in Mafikeng Abortion Pills For Sale In Middelburg Abortion Pills For Sale In Burgersfort. Abortion Pills For Sale In Hazyview Abortion Pills For Sale In East London Abortion Pills For Sale In Port Elizabeth Abortion Doctor In East London Abortion Pills for Sale in Port Shepstone Abortion Pills For Sale In Roodepoort Abortion Pills For Sale In Tembisa Randfontein Women Clinic and Abortion Pills for Sale. Abortion Pills Sale Manzini Abortion Pills

The Abortion pills for sale in Qatar@Doha [+27737758557] []Deira Dubai Kuwait

The Abortion pills for sale in Qatar@Doha [+27737758557] []Deira Dubai Kuwait

The Abortion pills for sale in Qatar@Doha [+27737758557] []Deira Dubai Kuwait

Dernier (20)

Lucknow Housewife Escorts by Sexy Bhabhi Service 8250092165

Lucknow Housewife Escorts by Sexy Bhabhi Service 8250092165

Lucknow Housewife Escorts by Sexy Bhabhi Service 8250092165

QSM Chap 10 Service Culture in Tourism and Hospitality Industry.pptx

QSM Chap 10 Service Culture in Tourism and Hospitality Industry.pptx

QSM Chap 10 Service Culture in Tourism and Hospitality Industry.pptx

JAJPUR CALL GIRL ❤ 82729*64427❤ CALL GIRLS IN JAJPUR ESCORTS

JAJPUR CALL GIRL ❤ 82729*64427❤ CALL GIRLS IN JAJPUR ESCORTS

JAJPUR CALL GIRL ❤ 82729*64427❤ CALL GIRLS IN JAJPUR ESCORTS

SEO Case Study: How I Increased SEO Traffic & Ranking by 50-60% in 6 Months

SEO Case Study: How I Increased SEO Traffic & Ranking by 50-60% in 6 Months

SEO Case Study: How I Increased SEO Traffic & Ranking by 50-60% in 6 Months

Horngren’s Cost Accounting A Managerial Emphasis, Canadian 9th edition soluti...

Horngren’s Cost Accounting A Managerial Emphasis, Canadian 9th edition soluti...

Horngren’s Cost Accounting A Managerial Emphasis, Canadian 9th edition soluti...

Kalyan Call Girl 98350*37198 Call Girls in Escort service book now

Kalyan Call Girl 98350*37198 Call Girls in Escort service book now

Kalyan Call Girl 98350*37198 Call Girls in Escort service book now

Dr. Admir Softic_ presentation_Green Club_ENG.pdf

Dr. Admir Softic_ presentation_Green Club_ENG.pdf

Dr. Admir Softic_ presentation_Green Club_ENG.pdf

Getting Real with AI - Columbus DAW - May 2024 - Nick Woo from AlignAI

Getting Real with AI - Columbus DAW - May 2024 - Nick Woo from AlignAI

Getting Real with AI - Columbus DAW - May 2024 - Nick Woo from AlignAI

joint cost.pptx COST ACCOUNTING Sixteenth Edition ...

joint cost.pptx COST ACCOUNTING Sixteenth Edition ...

joint cost.pptx COST ACCOUNTING Sixteenth Edition ...

Pre Engineered Building Manufacturers Hyderabad.pptx

Pre Engineered Building Manufacturers Hyderabad.pptx

Pre Engineered Building Manufacturers Hyderabad.pptx

Berhampur 70918*19311 CALL GIRLS IN ESCORT SERVICE WE ARE PROVIDING

Berhampur 70918*19311 CALL GIRLS IN ESCORT SERVICE WE ARE PROVIDING

Berhampur 70918*19311 CALL GIRLS IN ESCORT SERVICE WE ARE PROVIDING

Nashik Call Girl Just Call 7091819311 Top Class Call Girl Service Available

Nashik Call Girl Just Call 7091819311 Top Class Call Girl Service Available

Nashik Call Girl Just Call 7091819311 Top Class Call Girl Service Available

Falcon Invoice Discounting: Empowering Your Business Growth

Falcon Invoice Discounting: Empowering Your Business Growth

Falcon Invoice Discounting: Empowering Your Business Growth

Berhampur CALL GIRL❤7091819311❤CALL GIRLS IN ESCORT SERVICE WE ARE PROVIDING

Berhampur CALL GIRL❤7091819311❤CALL GIRLS IN ESCORT SERVICE WE ARE PROVIDING

Berhampur CALL GIRL❤7091819311❤CALL GIRLS IN ESCORT SERVICE WE ARE PROVIDING

New 2024 Cannabis Edibles Investor Pitch Deck Template

New 2024 Cannabis Edibles Investor Pitch Deck Template

New 2024 Cannabis Edibles Investor Pitch Deck Template

Escorts in Nungambakkam Phone 8250092165 Enjoy 24/7 Escort Service Enjoy Your...

Escorts in Nungambakkam Phone 8250092165 Enjoy 24/7 Escort Service Enjoy Your...

Escorts in Nungambakkam Phone 8250092165 Enjoy 24/7 Escort Service Enjoy Your...

Call 7737669865 Vadodara Call Girls Service at your Door Step Available All Time

Call 7737669865 Vadodara Call Girls Service at your Door Step Available All Time

Call 7737669865 Vadodara Call Girls Service at your Door Step Available All Time

Mckinsey foundation level Handbook for Viewing

Mckinsey foundation level Handbook for Viewing

Mckinsey foundation level Handbook for Viewing

Organizational Transformation Lead with Culture

Organizational Transformation Lead with Culture

Organizational Transformation Lead with Culture

The Abortion pills for sale in Qatar@Doha [+27737758557] []Deira Dubai Kuwait

The Abortion pills for sale in Qatar@Doha [+27737758557] []Deira Dubai Kuwait

The Abortion pills for sale in Qatar@Doha [+27737758557] []Deira Dubai Kuwait

Inventory valuation amit

1.

2. Inventory Goods which have been purchased or manufactured and are yet to be consumed and sold are termed as inventories. As per AS-2 inventory/stock is an assets which: (i) Has been kept for sale during course of the general business, or (ii) Is in manufacturing process for sale, or (iii)To be consumed for manufacturing of product or service for the purpose of sale. 1. Stock of finished goods 2. Stock of work-in-progress Inventory includes: 3. Stock of raw materials 4. Stores & spare parts 5. Loose tools 6. Waste or by-product America- “Inventory” England- “Stock”

3. Needs of Inventory Valuation  Determination of Income  Determination of financial position  Determination of policies  Business sale  Buying a business  Collateral for tenders 1. Periodic System SYSTEMS OF STOCK TAKING: 2. Perpetual System

4. Methods of Inventory Valuation First in First Out (FIFO) Last in First Out (LIFO) Highest in First Out (HIFO) Next in First Out (NIFO) Average Cost Method Specific Identification Cost Method Base Stock Cost Method

5. FIFO Method Que: The following information is available for the month of January 2003, of a trading concern: Jan 1 Inventory 200 units @ Rs 70 14000 Jan 5 Sales 100 units Jan 10 Purchases 550 units @ Rs 80 44000 Jan 15 Sales 400 units Jan 20 Purchases 150 units @ Rs 90 13500 Jan 25 Sales 300 units Jan 30 Purchases 100 units @ Rs 100 10000

6. LIFO Method From the following particulars, calculate the value of inventory on Jan 31, 2003, by Last In-First out Method: Receipts Jan 1 Inventory in hand 2,000 units @ Rs 7 14,000 Jan 10 Purchases 11,000 units @ Rs 8 88,000 Jan 20 Purchases 3,000 units @ Rs 9 27,000 Jan 31 Purchases 4,000 units @ Rs10 40,000 Issues for sale Jan 5 1,000 units Jan 12 2,000 units Jan 15 4,000 units Jan 25 5,000 units

7. Average Cost Method Date Receipt Quantity Rate Issue Quantity Jan 1 200 10 - Jan 10 300 12 - Jan 15 - - 250 Jan 20 250 13 - Jan 31 - - 200 Stores Ledger Receipts Issues Balance(Inventory) DATE (1996) Qty. Rate Amount Qty. Rate Amount Qty. Rate Amount Jan 1 200 10 2000 - - - 200 10 2000 Jan 10 300 12 3600 - - - 500 - 5600 Jan 15 - - - 250 11 2750 250 - 2850 Jan 20 250 13 3250 - - - 500 - 6100 Jan 31 - - - 200 12.50 2500 300 - 3600

8. Weighted Average Cost Method Receipts Issues Balance(Inventory) DATE (1996) Qty. Rate Amount Qty. Rate Amount Qty. Rate Amount Jan 1 200 10 2000 - - - 200 10 2000 Jan 10 300 12 3600 - - - 500 11.20 5600 Jan 15 - - - 250 11.20 2800 250 11.20 2800 Jan 20 250 13 3250 - - - 500 12.10 6050 Jan 31 - - - 200 12.10 2420 300 12.10 3630