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Chapter6ConceptualChapterObjectivesAnalyticalChapterObjectivesProceduralChapterObjectivesDeterminingInventoryItemsFOBDestinationPointGoodsonConsignmentGoodsDamagedorObsoleteDeterminingInventoryCostsInternalControlsandTakingaPhysicalCountInventoryCostingUnderaPerpetualSystemInventoryCostingUnderaPerpetualSystemFrequencyinUseofInventoryMethodsInventoryCostFlowAssumptionsInventoryCostingIllustrationSpecificIdentificationSpecificIdentificationTheCostofGoodsSoldfortheAugust14saleis$2,000.8bikes@91=$72812bikes@106=$1,272Afterthissale,therearefiveunitsininventoryat$500:2bikes@$91=$1823bikes@$106=$318AdditionalpurchasesweremadeonAugust17and28.Thecostofthe23itemssoldonAugust31wereasfollows:2@$913@$10615@$1153@$119SpecificIdentificationSpecificIdentificationSpecificIdentificationSpecificIdentificationFirst-In,First-Out(FIFO)First-In,First-Out(FIFO)First-In,First-Out(FIFO)First-In,First-Out(FIFO)First-In,First-Out(FIFO)First-In,First-Out(FIFO)First-In,First-Out(FIFO)First-In,First-Out(FIFO)Last-In,First-Out(LIFO)Last-In,First-Out(LIFO)Last-In,First-Out(LIFO)Last-In,First-Out(LIFO)Last-In,First-Out(LIFO)Last-In,First-Out(LIFO)Last-In,First-Out(LIFO)Last-In,First-Out(LIFO)WeightedAverageWeightedAverage÷WeightedAverageWeightedAverageWeightedAverageWeightedAverageWeightedAverageWeightedAverageWeightedAverageFinancialStatementEffectsofCostingMethodsFinancialStatementEffectsofCostingMethodsTaxEffectsofCostingMethodsConsistencyinUsingCostingMethodsLowerofCostorMarketLowerofCostorMarketLowerofCostorMarketLowerofCostorMarketLowerofCostorMarketFinancialStatementEffectsofInventoryErrorsFinancialStatementEffectsofInventoryErrorsInventoryTurnoverDays’SalesinInventoryEndofChapter6
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