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

3. 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

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

5. 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

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

7. 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

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

9. 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