Course Content
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Understanding Inventory
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Types of Inventory
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Perpetual Inventory Accounting
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Periodic Inventory Accounting
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Comparing Periodic and Perpetual Inventory Accounting
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Average Cost Inventory Method
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Average Cost Periodic Inventory Method
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Average Cost Perpetual Inventory Method
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FIFO Inventory Method
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FIFO Periodic Inventory Method
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FIFO Perpetual Inventory Method
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LIFO Inventory Method
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LIFO Periodic Inventory Method
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LIFO Perpetual Inventory Method
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LIFO Liquidation
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Dollar Value LIFO
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LIFO Reserve and LIFO Effect
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Advantages of LIFO
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Disadvantages of LIFO
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Retail Inventory Method
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Calculating Net Realizable Value of Inventory
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Lower of Cost or Market Rule for Inventory Valuation
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Example of Lower of Cost or Market Rule
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Lower of Cost or Net Realizable Value Rule for Inventory
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Journal Entry for Inventory Write-down
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Inventory Write-down Allowance Method
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Recording Inventory at Net Realizable Value
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Inventory Accounting: IFRS vs U.S. GAAP
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Final Exam - Comprehensive Inventory Management
Comprehensive Inventory Management

Explore a practical example illustrating the lower of cost or market rule in action.

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