Peer reviewed
Download full textERIC Number: EJ1060390
Record Type: Journal
Publication Date: 2010-Mar
Pages: 8
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-1942-2504
EISSN: N/A
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.
Descriptors: Accounting, Concept Teaching, Business Administration Education, Teaching Methods, Educational Strategies, Financial Audits, Classroom Techniques, College Programs, Facility Inventory
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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
