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Basic accounting concepts Outline of study
QUANTITATIVE IMPORTANCE OF INVENTORY PROFITS
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adopted Lifo amount assets basis Bureau cash Chapter classiﬁcations company’s computed corporate proﬁts cotton December 31 decisions deﬁned deﬁnition department stores dividends effect of Lifo Endicott Johnson Corporation ending inventory estimates F ifo ﬁeld Fifo ﬁgures ﬁnancial ﬁnished ﬁrms ﬁrst ﬁrst-out ﬁscal ﬁxed Harvard Business School increases industries inﬂuence inven inventories held inventory costs inventory groupings inventory liquidations inventory methods inventory proﬁts inventory reserves inventory valuation adjustment involuntary liquidation January 31 last-in Lifo companies Lifo inventories Lifo method liquidated inventories manufacturing markdowns meat packers ment method of inventory million Moody’s national income net income percentage of markup period physical inventories practice price ﬂuctuations price indexes problem proﬁts and losses proﬁts data purchases raw materials reﬁned reﬂect retail method Revenue rising prices sample signiﬁcance speciﬁc statement Swift & Company tax purposes taxable income taxpayers tion tory total inventories Treasury regulations ventory