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ERIC Number: EJ1060390
Record Type: Journal
Publication Date: 2010-Mar
Pages: 8
Abstractor: As Provided
ISSN: ISSN-1942-2504
Teaching Accounting for Inventory by Calling on Students' Personal Experiences
Briginshaw, John
American Journal of Business Education, v3 n3 p63-70 Mar 2010
This essay seeks to give practical guidance to accounting instructors seeking to convey the difficult concepts of accounting for inventory. Techniques to convey the concepts of assumed inventory flow, inventory valuation under inflation and deflation, impairment of inventories, LIFO [Last In, First Out] liquidations and the concept of the periodic inventory system are considered.
Clute Institute. 6901 South Pierce Street Suite 239, Littleton, CO 80128. Tel: 303-904-4750; Fax: 303-978-0413; e-mail:; Web site:
Publication Type: Journal Articles; Reports - Descriptive
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A