Review Pertemuan 13 Mata kuliah : F Akuntansi Keuangan I

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Review Pertemuan 13 Mata kuliah : F0044 - Akuntansi Keuangan I Tahun : 2010 Review Pertemuan 13

Chapter 9 Inventories : Additional Valuation Issues Review Materi 15-26 Chapter 9 Inventories : Additional Valuation Issues Lower of Cost or Market (LCM) Ceiling and Floor Price How Lower-of-Cost-or-Market Works Methods of Applying Lower-of-Cost-Or-Market Recording “Market” Instead of Cost Evaluation of the Lower-of-Cost-Market Rule Bina Nusantara University

Review Materi 15-26 Valuation Bases Valuation at Net Realizable value Valuation Using Relative Sales Value Purchases commitment Bina Nusantara University

Review Materi 15-26 Gross Profit Method Three assumption – Gross profit method Computation of Gross profit percentage Evaluation of Gross profit method Bina Nusantara University

Review Materi 15-26 Retail Inventory Method LIFO Retail Method Bina Nusantara University

Review Materi 15-26 Chapter 10 Acquisition and Disposition of PPE Cost of Property , plant and equipment Valuation of prorperty, plant, and equipment Costs subsequent to acquisition Dispositions of plant assets Bina Nusantara University

Review Materi 15-26 Chapter 11 Depreciation, Impairments and Depletion Depreciation methods Impairments Depletion Bina Nusantara University

Review Materi 15-26 Chapter 12 intangible assets Intangible assets issues Types of intangible assets Impairment of intangible assets Research and development costs Bina Nusantara University