Inventory: measurement

Inventory: measurement

1. Recording and measurement

2. Types inventory

   • Merchandising
     • Manufacturing
       • Perpetual
   • System
     • Periodic

3. Included?

   • Physical units
     • Transactions
       • net transactions

4. inventory cost flow

   • specific identification
     • avg cost
       • fifo
         • lifo
           • Comparison
           • Inventory pools
           • Dollar value